EIN: 943060985
UEI: YMFLKQ27MPK5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 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 August 13, 2026 (12 days ago).
What is a management decision? →Verification support did not indicate the date verification procedures were performed. As a result, we were unable to verify this was performed prior to engaging with the contractor. Questioned costs: None. Context: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Support was not available to ensure verification procedures were performed prior to the date CAPECO engaged with the contractor. Cause: During the verification process, management failed to include a date stamp for the online print out to support the date the verification procedures were performed. Effect: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Repeat finding: Not a repeat finding. Recommendation: We recommend CAPECO ensure documentation is retained to support the date the suspension and debarment verification procedures are performed. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.214 specifies that recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations related to subawards and contracts with certain parties. The non-federal entity must have controls in place to ensure subawards and contracts are not entered into with suspended or debarred parties. Condition: Verification support did not indicate the date verification procedures were performed. As a result, we were unable to verify this was performed prior to engaging with the contractor. Questioned costs: None. Context: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Support was not available to ensure verification procedures were performed prior to the date CAPECO engaged with the contractor. Cause: During the verification process, management failed to include a date stamp for the online print out to support the date the verification procedures were performed. Effect: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Repeat finding: Not a repeat finding. Recommendation: We recommend CAPECO ensure documentation is retained to support the date the suspension and debarment verification procedures are performed. Views of responsible officials: There is no disagreement with the audit finding.
Congressional Directives – Assistance Listing No. 93.493 Recommendation: We recommend CAPECO ensure documentation is retained to support the date the suspension and debarment verification procedures are performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CAPECO will obtain time-stamped verification support from SAM.gov to ensure that potential contractors are free from debarment and suspension prior to executing the contract. Name(s) of the contact person(s) responsible for corrective action: Paula Hall, CEO and/or Katie Smith, CFO Planned completion date for corrective action plan: Effective Immediately
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
No documentation was maintained to support that an independent review and/or approval of reimbursement requests or reports occurred prior to submission of these reports. Criteria: Submitted reimbursement request or reports should be formally reviewed and approved prior to submission. Context: During our testing of cash management, we noted that the Organization did not maintain documentation to support that an independent review and/or approval of reimbursement requests or reports occurred prior to submission of these reports. A total of eight reimbursement requests were tested and three didn?t contain a formal independent review or approval. Effect: Submitted reimbursement requests or reports may contain errors as there is no formal review. Cause: Internal controls to ensure proper review and approval failed. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that reimbursement requests and reports submitted are reviewed and approved prior to submission. We recommend that this review and approval is formally documented by the reviewer?s initials and date. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019 ? 002 Federal agency: U.S. Department of Health and Human Services Federal program: Low Income Home Energy Assistance (LIHEAP) CFDA Number: 93.568 Pass-Through Agency: Oregon Housing and Community Services Pass-Through Number(s): 4220 Award Period: 10/1/2017-9/30/2019, 10/1/2018-9/30/2020 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Cash Management Condition: No documentation was maintained to support that an independent review and/or approval of reimbursement requests or reports occurred prior to submission of these reports. Criteria: Submitted reimbursement request or reports should be formally reviewed and approved prior to submission. Context: During our testing of cash management, we noted that the Organization did not maintain documentation to support that an independent review and/or approval of reimbursement requests or reports occurred prior to submission of these reports. A total of eight reimbursement requests were tested and three didn?t contain a formal independent review or approval. Effect: Submitted reimbursement requests or reports may contain errors as there is no formal review. Cause: Internal controls to ensure proper review and approval failed. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that reimbursement requests and reports submitted are reviewed and approved prior to submission. We recommend that this review and approval is formally documented by the reviewer?s initials and date. Views of responsible officials: There is no disagreement with the audit finding.
COMMUNITY ACTION PROGRAM OF EAST CENTRAL OREGON CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2019 Community Action Program of East Central Oregon respectfully submits the following corrective action plan for the year ended June 30, 2019. Audit Period: July 1, 2018 ? June 30, 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SIGNIFICANT DEFICIENCY 2019-002 Significant Deficiency in Internal Control Over Compliance ? Cash Management Recommendation: Management implement procedures to ensure that reimbursement requests and reports submitted are reviewed and approved prior to submission. We recommend that this review and approval is formally documented by the reviewer?s initials and date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have already started to implement processes so that reimbursement requests and reports are not submitted to the funder until they are reviewed and approved by the reviewer. These approvals are documented by the reviewer?s initials and date. This practice will also be referenced in the fiscal procedures we are currently updating. Names of contact persons responsible for corrective action: Katie Smith ? Fiscal Manager, Paula Hall ? Chief Executive Officer Planned completion date: January 2020 If Oregon Housing and Community Services, the Oversight Agency for Audit, has questions regarding this plan, please call Paula Hall, Chief Executive Officer at (541) 276-1926.
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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