EIN: 936002318
UEI: HS8KMKC9LQL6
Audited by: SingerLewak LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 27, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 27, 2026 (43 days ago).
What is a management decision? →FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
FAC accepted this audit on April 22, 2024 — management decision was due October 22, 2024.
The County did not perform subrecipient monitoring of a school district that received the subaward. Cause: The County was not aware of the requirement to monitor the subrecipient. Effect: Unallowed activities could be undertaken or unallowed costs could be claimed under the program. Questioned Costs: None Perspective: Amounts passed through to subrecipients for the year totaled $2,042,606, of which $1,400,000 was passed through to the Sheridan School District which is subject to its own separate audit under the Uniform Guidance. Views of Officials: The County agrees with the findings and will develop a corrective action plan to implement to have all future grant recipients, regardless of whether they are administered by a third party partner or a non-competitive discretionary allocation, be required to register their organization on the County's online portal.
Show full finding ▾Hide full finding ▴Criteria: CFR 200.332(d) states: All pass-through entities must… monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and written confirmation from the subrecipient, highlighting the status of actions planned or taken to address Single Audit findings related to the particulate subaward. (3) Issuing a management decision for applicable audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by 200.521. (4) The pass-through entity is responsible for resolving audit findings specifically related to the subaward and not responsible for resolving crosscutting findings. If a subrecipient has a current Single Audit report posted in the Federal Audit Clearinghouse and has not otherwise been excluded from receipt of Federal funding (e.g., has been debarred or suspended), the pass through entity may rely on the subrecipient's cognizant audit agency or cognizant oversight agency to perform audit follow-up and make management decisions related to cross-cutting findings in accordance with section 200.513(a)(3)(vii). Such reliance does not conform to the agency and award-specific requirements, to manage risk through ongoing subaward monitoring, and to monitor the status of the findings that are specifically related to the subaward. Condition: The County did not perform subrecipient monitoring of a school district that received the subaward. Cause: The County was not aware of the requirement to monitor the subrecipient. Effect: Unallowed activities could be undertaken or unallowed costs could be claimed under the program. Questioned Costs: None Perspective: Amounts passed through to subrecipients for the year totaled $2,042,606, of which $1,400,000 was passed through to the Sheridan School District which is subject to its own separate audit under the Uniform Guidance. Views of Officials: The County agrees with the findings and will develop a corrective action plan to implement to have all future grant recipients, regardless of whether they are administered by a third party partner or a non-competitive discretionary allocation, be required to register their organization on the County's online portal.
Yamhill County Finance staff will prepare a recorded presentation about our responsibilities for subrecipient monitoring. The recording will be presented to all employees who manage fede ral grants and presented during a MS Teams meeting where a Q&A session will be held afterwards to solidify learning and appropriately applying the federal requirements. County staff will ensure these grant award recipients are registered with the County via the County's grant administrat ion program and monitoring activities will commence immediately, and in the same manner that the County has been monitoring other similar awards that did not involve a third-party administrator. Further, the County as a practice will now require that all future grant recipients, regard less of whether administered by a third-party or the County directly, be required to register their organization via the County's grant administration programming for ongoing monitoring and reporting.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
The County did not properly design or implement internal controls over allowable costs. Cause: The County allocates payroll costs to programs utilizing complex calculations. An in-depth review of the calculations is not performed prior to the expenditures being charged to the program which resulted in many calculation errors. Effect: The expenditures charged to the program may be materially misstated. Questioned Costs: 18,357 Recommendations: The County should implement an in-depth review of payroll calculations to ensure payroll expenditures charged to the program are allowable.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The County did not properly design or implement internal controls over allowable costs. Cause: The County allocates payroll costs to programs utilizing complex calculations. An in-depth review of the calculations is not performed prior to the expenditures being charged to the program which resulted in many calculation errors. Effect: The expenditures charged to the program may be materially misstated. Questioned Costs: 18,357 Recommendations: The County should implement an in-depth review of payroll calculations to ensure payroll expenditures charged to the program are allowable.
CORRECTIVE ACTION PLAN DEPARTMENT OF HEALTH & HUMAN SERVICES ? 93.268 Immunization Cooperative Agreements The Corrective Action Plan for Finding 2021-001 has taken the form of implementing new review procedures in the Yamhill County Health and Human Services Department before requesting reimbursement for expenditures directly charged to this grant in accordance with 2 CFR Part 200.303. Specifically, our plan was re-training the individual responsible for handling those timesheets and logging the COVID hours. We tightened up the data entry process in the Excel document we use to prevent human error when the data is input into the spreadsheet. Further, we added pivot tables that allow for easy checking to ensure both timesheets from a given month are recorded for all HHS staff. Finally, we retrained the accounting staff who enter timesheets to properly flag and forward all timesheets and payroll correction forms with this type of time.
FAC accepted this audit on February 4, 2021 — management decision was due August 4, 2021.
The County did not maintain documentation to support all expenditures claimed for reimbursement, and as a result, claimed expenses that did not have support and claimed some expenditures twice. Cause: The County employed different methodologies to track expenditures for reimbursement, and as a result, some were double counted and others were unsubstantiated. Effect: The County received reimbursement for expenditures not expended under the program. Questioned Costs: $107,758 Recommendations: The County should implement standard procedures to track expenditures spent on the program and maintain documentation to support expenditures claimed for reimbursement. Views of Officials: We agree with this finding. Early in the grant program we applied for reimbursement using a technique we had been approved to use for other grants. We have modified our procedures for tracking and requesting reimbursements under this grant to be in compliance with the requirements of the Treasury Department.
Show full finding ▾Hide full finding ▴2020-001 21.019 Coronavirus Relief Fund Passed through Oregon Department of Administrative Services Criteria: According to the Coronavirus Relief Fund Frequently Asked Questions issued by the Treasury Department and updated October 19, 2020, a government should keep records sufficient to demonstrate that the amount of Fund payments to the government has been used in accordance with section 601(d) of the Social Security Act. Condition: The County did not maintain documentation to support all expenditures claimed for reimbursement, and as a result, claimed expenses that did not have support and claimed some expenditures twice. Cause: The County employed different methodologies to track expenditures for reimbursement, and as a result, some were double counted and others were unsubstantiated. Effect: The County received reimbursement for expenditures not expended under the program. Questioned Costs: $107,758 Recommendations: The County should implement standard procedures to track expenditures spent on the program and maintain documentation to support expenditures claimed for reimbursement. Views of Officials: We agree with this finding. Early in the grant program we applied for reimbursement using a technique we had been approved to use for other grants. We have modified our procedures for tracking and requesting reimbursements under this grant to be in compliance with the requirements of the Treasury Department.
TREASURY DEPARTMENT - 21.019 Coronavirus Relief Fund - The Corrective Action Plan for Finding 2020-001 has taken the form of implementing new procedures in the Yamhill County Health and Human Services Department requesting reimbursement only for actual expenditures directly charged to this grant in accordance with Section 601(d) of the Social Security Act.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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