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PORTLAND PUBLIC SCHOOLS Report on Requirements of the ......Portland Public Schools Report on...
36
School District No. 1J, Multnomah County, Oregon PORTLAND PUBLIC SCHOOLS Report on Requirements of the Single Audit Act and OMB Circular A-133 For the year ended June 30, 2010 Marysville School Architect's elevations (1925) At Portland Public Schools, this is our goal: By the end of elementary, middle, and high school, every student by name will meet or exceed academic standards and will be fully prepared to make productive life decisions. Portland Public Schools is an equal opportunity educator and employer.
Transcript of PORTLAND PUBLIC SCHOOLS Report on Requirements of the ......Portland Public Schools Report on...
School District No. 1J, Multnomah County, Oregon
PORTLAND PUBLIC SCHOOLS
Report on Requirements of the SingleAudit Act and OMB Circular A-133
For the year ended June 30, 2010
Marysville School Architect's elevations (1925)
At Portland Public Schools, this is our goal: By the end of elementary, middle, and high school, everystudent by name will meet or exceed academic standards and will be fully prepared to make productive lifedecisions. Portland Public Schools is an equal opportunity educator and employer.
Portland Public Schools
Report on Requirements of the Single AuditAct and OMB Circular A-133
For the year ended June 30, 2010
School District No. 1J, Multnomah County, Oregon
Portland, Oregon
Prepared by the Accounting and Payroll Services Department
School District No. 1J,Multnomah County, Oregon
Portland Public Schools
Table of Contents
Page
Independent Auditor’s Report on Internal Control Over Financial Reporting and on 1Compliance and on Other Matters Based on an Audit of Financial StatementsPerformed in Accordance with Government Auditing Standards
Independent Auditor’s Report on Compliance with Requirements that Could 3Have a Direct and Material Effect on Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 and on the Schedule of Expenditures of Federal Awards
Schedule of Expenditures of Federal Awards 5
Schedule of Findings and Questioned Costs 18
Schedule of Prior Audit Findings 27
District Corrective Action Plan 29
1
2
3
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28
PORTLAND PUBLIC SCHOOLS 501 North Dixon Street / Portland, OR 97227 Telephone: (503) 916-3369 / Fax: (503) 916-2123 Mailing Address: P.O. Box 3107 / 97208-3107 Carol Ann Kirby ACCOUNTING & PAYROLL SERVICES Director
DISTRICT CORRECTIVE ACTION PLAN
FOR SECTION II – FINANCIAL STATEMENT FINDINGS, AND
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2010
SECTION II – FINANCIAL STATEMENT FINDINGS Finding 2010-01 Condition: The District did not perform a timely bank reconciliation for the January 2010
Payroll Account. The bank reconciliation was not performed until September 2010. The auditor’s recommendation was that the District prepare bank account reconciliations within one month of receiving the bank statement.
Corrective Action: Corrective action has been completed. There were multiple non-recurring factors
that caused the break in the District’s scheduled bank reconciliation cycle. Accounting staff have been assigned the responsibility to ensure that all bank reconciliations are performed within the one-month cycle recommended by the auditors, and all bank reconciliations are current.
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2010-02 Title 1, Part A Cluster Condition: The District was unable to provide the calculation for the amount of funds spent
on choice-related transportation. The District is therefore out of compliance with Title 1 requirements that it determine that spending for choice-related transportation meets the minimum threshold percentages specified. The auditors could not determine if there were questioned costs. The auditor’s recommendation was that the District implement a tracking system of funds spent on choice-related transportation.
Corrective Action: The District expects to complete the corrective action in the current fiscal year.
The District will develop a process to track transportation requests, and calculate and expend the appropriate transportation set-side based on those requests. The District will comply with the carryover requirements for any funds that may have been under-expended in the current year, and will work with the State Education Agency to inform them how the funds were used. The District will provide documentation on what outside agencies they partner with to inform eligible students and families with opportunities to transfer or to receive supplemental educational services, ensure students and families have the opportunity to sign up for services and transfers, and then show that eligible supplemental educational service providers were given access to school facilities.
29
DISTRICT CORRECTIVE ACTION PLAN (continued) SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (continued) Finding 2010-03 Special Education Cluster Condition: The District expended ARRA funds for construction, alteration, maintenance or
repair of a modular building and did not include the Buy-American contract terms required by the ARRA act in one of its contracts. The auditor’s recommendation was that the District add Buy-American terms to all contracts for construction, alteration, maintenance, or repair of a public building or work, which are funded with ARRA grants.
Corrective Action: The District expects to complete the corrective action in the current fiscal year.
This was the first ARRA contract in which funds were being spent on construction, therefore an oversight. The District has coordinated with the legal office to include the Buy-American clause for future contracts requiring Buy-American terms. The District will also coordinate with ARRA program administrators, who have primary responsibility for contract execution, to ensure the Buy-American clause is included in their District ARRA contracts.
Finding 2010-04 Special Education Cluster Condition: The District was unable to provide the calculation of the amount of IDEA-B funds
used in school-wide programs. The District is therefore unable to determine whether it has exceeded spending requirements specified in the guidance. The auditors noted that it was not possible to determine the amount of IDEA-B used in school-wide programs; therefore, it is not possible to determine if there are questioned costs. The auditor’s recommendation was that the District implement a tracking system of IDEA-B funds spent in school-wide programs.
Corrective Action: The District expects to complete the corrective action in the current fiscal year.
The District was not aware that this calculation was necessary, therefore an oversight. The District will begin tracking IDEA-B fund to assure it does not exceed the spending requirements specified in the guidance.
Finding 2010-05 Title 1, Part A Cluster Condition: Two schools tested were in school improvement and had not prepared school-
wide plans as required by federal regulations. For schools that are in school improvement, the auditor’s recommended that the District complete a school-wide plan in addition to the school improvement plan.
Corrective Action: Corrective Action has been completed. The schools who are in school
improvement status typically submit an application to the State and within that application it would include all the components of the school-wide plan requirements. Recently the State changed the application template and the new template left off some of the requirements such as the transition plan. The District’s Title IA Director has discussed this with the State who advised it was an oversight. The District will work with the State to ensure all the necessary components of the school-wide plan are included in the future.
30
DISTRICT CORRECTIVE ACTION PLAN (continued) SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (continued) Finding 2010-06 84.367 Improving Teacher Quality Finding 2010-07 84.371 Striving Readers Finding 2010-08 Head Start Cluster Condition: Some time cards in the auditor’s control testing samples were not signed by the
employee or supervisor, as required by Circular A-87, which mandates certification of all time records. The auditor noted that these were oversights and recommended that the District continue to review timecards for employees on federal programs.
Corrective Action: Corrective action has been completed. Non-compliant time approvers have
been identified and advised. The District has implemented an automated Time & Attendance system for all school based programs during the current fiscal year. As such, electronic records will be available, rather than paper timecards, with an electronic approval methodology that will certify time records.
Finding 2010-09 Child Nutrition Cluster Condition: Purchase orders were initiated and approved by the same person, which
breached internal controls that require an adequate separation of duties. The auditor’s recommendation was that the District require that all purchases to be approved by someone other than the person initiating the purchase and that limits be placed on the ability to authorize purchases.
Corrective Action: Corrective action has been completed. During the audit the Nutrition department
changed their approval process and communicated the new process to address the auditor’s finding.
31
Carolyn M. Leonard Phone: 503-916-3183Carolyn M. Leonard Phone: 503-916-3183Jeff Fish, HR Legal Counsel Phone: 503-916-3246
Neil Sullivan, RSBO, CGFM, Chief Financial OfficerCarol Ann Kirby, CPA, CIA, Director, Accounting and Payroll Services
Grant AccountingSharie Lewis, CPA, Assistant DirectorEdward Reckford, Sr. Financial AnalystBrandi Berg, Grant Accountant IIIChristie Christie, Grant Accountant IIIPremila Kumar, Grant Accountant IIChris Roe, Grant Accountant III
District Title VI and Title IX:District 504:
American Disabilities Act:
2009-10 Single Audit Act and OMB Circular A-133 Preparation
Portland Public Schools Nondiscrimination StatementPortland Public Schools recognizes the diversity and worth of all individuals and groups andtheir roles in society. All individuals and groups shall be treated with fairness in all activities,programs and operations, without regard to age, color, creed, disability, marital status,national origin, race, religion, sex, or sexual orientation.
Board of Education Policy 1.80.020-P
Contact Information for Civil Rights Matters
