EIN: 936002511
UEI: TAY2B22ATNF5
Audited by: Sensiba LLP
Oversight agency: 84 [Department of Education]
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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 December 22, 2025. 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 June 22, 2026 (78 days ago).
What is a management decision? →FAC accepted this audit on December 6, 2024 — management decision was due June 6, 2025.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
The district charged prior period wages and associated payroll costs to the program. The District did not apply for or receive a waiver from the federal agency. Cause: The District did not request a waiver from the federal agency approving the prior year costs prior to charging the program for the costs. Effect: Wages allocated to the program were not in the current approved budget period. Questioned cost: Wages, including associated payroll costs, totaled $35,844. The amount was calculated based on the total amount charged to the program which was in excess of the employee’s wage allocation to the program for the year ended June 30, 2023. Context: The error was isolated to one employees’ wage and associated payroll cost allocation. Recommendation: We recommend the District implement formal written policies for ensuring that all charges to federal programs be limited to those incurred in the current budget period. If management identifies a need to use carry over funds by charging prior year allowable expenses, permission should be obtained from the federal granting agency prior to such charge. Views of responsible officials: The District agrees with this finding and has requested a waiver from the granting agency. Processes will be reviewed, and any necessary changes will be implemented to ensure all wages are correctly allocated within the budget year
Show full finding ▾Hide full finding ▴AL 81.141 High school Equivalency Program, Better Together Central Oregon, Award ID: S141A190019, Award Year: July 1, 2022 – June 30, 2023, Compliance Requirement: B –Cost Principles. Criteria: Except where otherwise authorized by statute, costs must be incurred in the approved budget period in order to be allowable under Federal awards. Federal agencies may approve waivers to charge prior period costs using carry over funding. Condition: The district charged prior period wages and associated payroll costs to the program. The District did not apply for or receive a waiver from the federal agency. Cause: The District did not request a waiver from the federal agency approving the prior year costs prior to charging the program for the costs. Effect: Wages allocated to the program were not in the current approved budget period. Questioned cost: Wages, including associated payroll costs, totaled $35,844. The amount was calculated based on the total amount charged to the program which was in excess of the employee’s wage allocation to the program for the year ended June 30, 2023. Context: The error was isolated to one employees’ wage and associated payroll cost allocation. Recommendation: We recommend the District implement formal written policies for ensuring that all charges to federal programs be limited to those incurred in the current budget period. If management identifies a need to use carry over funds by charging prior year allowable expenses, permission should be obtained from the federal granting agency prior to such charge. Views of responsible officials: The District agrees with this finding and has requested a waiver from the granting agency. Processes will be reviewed, and any necessary changes will be implemented to ensure all wages are correctly allocated within the budget year
Description of Finding: The District charged prior period wages and associated payroll costs to the High School Equivalency Program award. While the costs are allowable and within the grant period, a waiver from the federal agency allowing prior-year costs was not obtained. This results in a questioned cost of $35,844. Statement of Concurrence: The District agrees with this finding. Corrective Action: We have communicated with the federal agency overseeing this grant, and have requested approval and a documented waiver. This is currently being reviewed by the agency. We believe that these questioned costs are allowable and in line with the requirements of the grant. If the requested waiver is denied, the District will utilize alternative funding to cover the questioned costs. Projected Completion Date: We expect this matter to be resolved by the end of January 2024.
The district charged wages and associated payroll costs to the program which were incurred in previous program budget periods and thus, not allowable to be charged to the program during the fiscal year ended June 30, 2023, absent an approved waiver from the federal agency. Cause: The District’s internal controls over compliance did not include sufficient controls to ensure that only costs incurred during the current budget period would be included in their request for reimbursement. Effect: Wages allocated to the program were not incurred in the current approved budget period, resulting in a questioned cost of $35,844 charged to the program. Context: The error was isolated to one employees’ wages and associated payroll costs. Recommendation: We recommend the District implement formal written policies for ensuring that all charges to federal programs be limited to those incurred in the current budget period. If management identifies a need to use carry over funds by charging prior year allowable expenses, permission should be obtained from the federal granting agency prior to such charge. Views of responsible officials: The District agrees with this finding and has requested a waiver from the granting agency. Processes will be reviewed, and any necessary changes will be implemented to ensure all wages are correctly allocated within the budget year.
Show full finding ▾Hide full finding ▴AL 81.141 High school Equivalency Program, Better Together Central Oregon, Award ID: S141A190019, Award Year: July 1, 2022 – June 30, 2023, Compliance Requirement: B –Cost Principles. Criteria: Management must implement and maintain internal controls over compliance to ensure only allowable costs are charged to federal programs. Condition: The district charged wages and associated payroll costs to the program which were incurred in previous program budget periods and thus, not allowable to be charged to the program during the fiscal year ended June 30, 2023, absent an approved waiver from the federal agency. Cause: The District’s internal controls over compliance did not include sufficient controls to ensure that only costs incurred during the current budget period would be included in their request for reimbursement. Effect: Wages allocated to the program were not incurred in the current approved budget period, resulting in a questioned cost of $35,844 charged to the program. Context: The error was isolated to one employees’ wages and associated payroll costs. Recommendation: We recommend the District implement formal written policies for ensuring that all charges to federal programs be limited to those incurred in the current budget period. If management identifies a need to use carry over funds by charging prior year allowable expenses, permission should be obtained from the federal granting agency prior to such charge. Views of responsible officials: The District agrees with this finding and has requested a waiver from the granting agency. Processes will be reviewed, and any necessary changes will be implemented to ensure all wages are correctly allocated within the budget year.
Description of Finding: The District lacked appropriate internal controls to ensure that allowable costs are charged to federal programs in the applicable fiscal year. Statement of Concurrence: The District agrees with this finding. Corrective Action: We will review relevant processes to ensure that there are appropriate controls in place to capture allowable costs within the applicable fiscal period. Projected Completion Date: We expect this matter to be resolved by the end of January 2024.
Wages for the grant manager of the High School Equivalency program were allocated based on the amount of time that she was budgeted to spend on the program, but were not supported by contemporaneous time and effort documentation for actual time spent. Cause: The District did not have a control in place to require time and effort support for employees whose time was allocated to more than one cost objective. Effect: Wages allocated to the program were based on budgeted estimates of the time spent working in the program, but were not supported by documentation of the actual time spent on the program. Context: The error was isolated to one employees’ time charged to the program. Recommendation: The District should review current policy for substantiating the allocation of time for employees who are charged partially to one or more federal cost objectives. We note a formal timesheet or effort log may be used, but is not required. Valid time allocation support can also take the form of a daily schedule substantiating the hours spent working in the program on a daily basis, or similar. We recommend management implement a district-wide policy to ensure tracking of actual time spent for those employees who are not spending 100% of their time on a single federal cost objective. Views of responsible officials: The District agrees with this finding and will implement processes, where appropriate, to ensure all time and effort is properly documented.
Show full finding ▾Hide full finding ▴AL 81.141 High school Equivalency Program, Better Together Central Oregon, Award ID: S141A190019, Award Year: July 1, 2022 – June 30, 2023, Compliance Requirement: B – Cost Principles. Criteria: Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Wages for the grant manager of the High School Equivalency program were allocated based on the amount of time that she was budgeted to spend on the program, but were not supported by contemporaneous time and effort documentation for actual time spent. Cause: The District did not have a control in place to require time and effort support for employees whose time was allocated to more than one cost objective. Effect: Wages allocated to the program were based on budgeted estimates of the time spent working in the program, but were not supported by documentation of the actual time spent on the program. Context: The error was isolated to one employees’ time charged to the program. Recommendation: The District should review current policy for substantiating the allocation of time for employees who are charged partially to one or more federal cost objectives. We note a formal timesheet or effort log may be used, but is not required. Valid time allocation support can also take the form of a daily schedule substantiating the hours spent working in the program on a daily basis, or similar. We recommend management implement a district-wide policy to ensure tracking of actual time spent for those employees who are not spending 100% of their time on a single federal cost objective. Views of responsible officials: The District agrees with this finding and will implement processes, where appropriate, to ensure all time and effort is properly documented.
Description of Finding: The District was not able to provide time and effort documentation to support the salaries charged to the High School Equivalency grant. Statement of Concurrence: The District agrees with this finding. Corrective Action: We allocate payroll costs amongst various programs based on budgeted estimates of time. Moving forward, we will implement processes, where appropriate, to verify that actual time spent working on a specific cost objective is substantiated by appropriate time and effort documentation. Projected Completion Date: This matter has been resolved.
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
FAC accepted this audit on December 1, 2021 — management decision was due June 1, 2022.
FAC accepted this audit on February 23, 2021 — management decision was due August 23, 2021.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 28, 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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