HomeMy WebLinkAboutFY 2021 Schedule of Expenditures of Federal Awards
DESCHUTES COUNTY, OREGON
1300 NW Wall Street, Suite 200
Bend, Oregon 97703
https://www.deschutes.org
SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS
For the Fiscal Year Ended June 30, 2021
Prepared by:
Deschutes County Finance Department
Greg Munn
Treasurer & Chief Financial Officer
Jana Cain, CPA
Accounting Manager
Deschutes County, Oregon
Table of Contents
Internal Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other
Matters Based on an Audit of Financial Statements Performed in Accordance with Government
Auditing Standards ........................................................................................................................................... 1
Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal
Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by
the Uniform Guidance ...................................................................................................................................... 3
Schedule of Expenditures of Federal Awards .................................................................................................. 5
Notes to the Schedule of Expenditures of Federal Awards ............................................................................ 11
Schedule of Findings and Questioned Costs .................................................................................................. 16
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Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards
To the Deschutes County Commissioners
Deschutes County, Oregon
Bend, Oregon
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business‐type activities, each major fund, and the aggregate remaining fund information
of Deschutes County, Oregon (the County) as of and for the year ended June 30, 2021, and the related
notes to the financial statements, which collectively comprise the County’s basic financial statements,
and have issued our report thereon dated December 31, 2021.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Deschutes County's
internal control over financial reporting (internal control) as a basis for designing audit procedures that
are appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of Deschutes County’s
internal control. Accordingly, we do not express an opinion on the effectiveness of Deschutes County’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control over financial reporting was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal control
over financial reporting that might be material weaknesses. Given these limitations, during our audit we
did not identify any deficiencies in internal control over financial reporting that we consider to be
material weaknesses. However, material weaknesses may exist that have not been identified.
2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Deschutes County's financial statements are
free from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the financial statements. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
County’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the County’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Boise, Idaho
December 31, 2021
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Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal Control Over
Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
To the Deschutes County Commissioners
Deschutes County, Oregon
Bend, Oregon
Report on Compliance for Each Major Federal Program
We have audited the Deschutes County, Oregon’s (the County) compliance with the types of compliance requirements
described in the OMB Compliance Supplement that could have a direct and material effect on each of the County’s major
federal programs for the year ended June 30, 2021. The County’s major federal programs are identified in the summary
of auditor’s results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal
awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on the compliance for each of the County’s major federal programs based on
our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in
accordance with auditing standards generally accepted in the United States of America; the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States;
and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform
Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect on a major
federal program occurred. An audit includes examining, on a test basis, evidence about the County’s compliance with
those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.
However, our audit does not provide a legal determination of the County’s compliance.
Opinion on Each Major Federal Program
In our opinion, the County has complied, in all material respects, with the types of compliance requirements referred to
above that could have a direct and material effect on each of its major Federal programs for the year ended June 30,
2021.
Report on Internal Control over Compliance
Management of the County is responsible for establishing and maintaining effective internal control over compliance
with the types compliance requirements referred to above. In planning and performing our audit of compliance, we
considered the County’s internal control over compliance with the types of requirements that could have a direct and
4
material effect on each major federal programs to determine the auditing procedures that are appropriate in the
circumstances for the purpose of expressing an opinion on compliance for each major federal programs and to test and
report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of
expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an
opinion on the effectiveness of the County’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does
not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect
and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material
weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a compliance requirement will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over
compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of
compliance requirement of a federal program that is less severe than a material weakness in internal control over
compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be
material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements of the Uniform Guidance.
Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, the business‐type activities, the aggregate
discretely presented component units, each major fund, and the aggregate remaining fund information of the County as
of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise
Deschutes County, Oregon’s basic financial statements. We issued our report thereon dated December 31, 2021, which
contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming
opinions on the financial statements that collectively comprise the basic financial statements. The accompanying
schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform
Guidance and is not a required part of the basic financial statements. Such information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other records used to prepare
the basic financial statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated
in all material respects in relation to the basic financial statements as a whole.
Boise, Idaho
March 31, 2022, except for our report on the schedule of expenditures of federal awards, for which the
date is December 31, 2021.
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2021
Federal Financial
Assistance Listing/
Federal CFDA
Number
Award or
Pass-Through
Number
Program
or
Award
Amount
Accrued or
(Deferred)
Revenues
July 1, 2020 Receipts Expenditures
Accrued or
(Deferred)
Revenues
July 1, 2021
Amounts
Provided To
Subrecipients
U.S. Department of Agriculture
Direct Programs
Forest Service
Sheriff's Office US Forest Service Patrols 10.704 20LE11060100002 67,320$ -$ 117,810$ 117,810$ -$ -$
Pass Through Programs
State Department of Education
School Breakfast Program 10.553 0904001 4,696 161 4,665 4,696 192 -
National Lunch School Program 10.555 0904001 8,332 285 8,251 8,332 366 -
Oregon Health Authority
Special Supplemental Nutrition Program for
Women, Infants and Children 10.557 159809 665,679 - 665,679 665,679 - -
Oregon Department of Forestry
Cooperative Forestry Assistance-Deschutes County
Greater La Pine Basin Cohesive Strategy 10.664 18-PA-11060100-041 99,193 19,372 19,372 40,928 40,928 -
Watershed Research and Training Center
Fire Adapted Communities Learning Network 10.698 329-2018-103 38,109 18,445 21,202 13,219 10,462 -
State Department of Administrative Services
Schools and Roads: Grants to States
Title I 10.665 None 880,398 - 880,398 880,398 - -
Title III 10.665 None 72,503 (176,215) 72,503 117,874 (130,845) -
Total Department of Agriculture 1,848,935
U.S. Department of the Interior
Pass Through Programs
State Department of Administrative Services
Non-Sale Disposals of Mineral Material 15.214 None 38,997 - 38,997 38,997 - -
Distribution of Receipts to State and Local
Governments 15.227 None 4,247 - 4,247 4,247 - -
State Historic Preservation Office
Historic Preservation Fund Grants 15.904 OR 19-08 11,500 1,722 1,722 - - -
Bureau of Land Management
ORWA Deschutes County Weed Treatment 15.230 L20AC00116 50,000 - 15,671 15,671 - -
Total Department of the Interior 58,914
Federal Grantor / Pass Through Grantor / Program Title
5See notes to schedule of expenditures of federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2021
Federal Financial
Assistance Listing/
Federal CFDA
Number
Award or
Pass-Through
Number
Program
or
Award
Amount
Accrued or
(Deferred)
Revenues
July 1, 2020 Receipts Expenditures
Accrued or
(Deferred)
Revenues
July 1, 2021
Amounts
Provided To
Subrecipients Federal Grantor / Pass Through Grantor / Program Title
U.S. Department of Justice
Direct Programs
Office of Justice Programs
Justice Assistance Grant (JAG) Program 16.738 2019-DJ-BX-0709 28,452 - 28,452 28,452 - -
Justice Assistance Grant (JAG) Program 16.738 2020-DJ-BX-0640 14,614 - - 14,614 14,614 -
COVID-19 Emergency Response 16.034 2020-VD-BX-1192 35,435 - 35,435 35,306 (129) -
Violence Against Women Office
Justice Systems Response to Families 16.021 2017-FJ-AX-0007 547,532 81,571 148,133 66,562 - -
Improving Criminal Justice Responses Program 16.590 2018-WE-AX-0030 449,563 39,252 126,280 87,028 - -
Justice and Mental Health Collaboration Program 16.745 2018-MO-BX-0029 700,000 44,486 206,918 217,369 54,937 -
Office of Community Oriented Policing Services
Deschutes County Peer Support Project 16.710 2020MHWXK032 111,968 - 8,126 13,156 5,030 -
Pass Through Programs
State Department of Justice
Crime Victim Assistance 16.575 2017-DAVAP-00015 (OT)400,465 - 3,950 3,950 - -
Crime Victim Assistance 16.575 2018-DAVAP-00099 (SST)9,723 135 135 - - -
Crime Victim Assistance 16.575 2019-DAVAP-00018 (SST)630,288 263,527 476,965 310,000 96,562 -
State of Oregon Department of Corrections
COVID-19 - Coronavirus Emergency
Supplemental Funding 16.034 2020-VD-BX-0540 16,703 - 16,703 16,703 - -
State of Oregon Criminal Justice Commission
COVID-19 - Coronavirus Emergency
Supplemental Funding 16.034 CESF-20-05 117,790 - 117,790 66,625 (51,165) -
Justice Reinvestment Initiative 16.827 JRIF-20-01 9,900 - 9,540 9,540 - -
Total Department of Justice 869,304
6See notes to schedule of expenditures of federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2021
Federal Financial
Assistance Listing/
Federal CFDA
Number
Award or
Pass-Through
Number
Program
or
Award
Amount
Accrued or
(Deferred)
Revenues
July 1, 2020 Receipts Expenditures
Accrued or
(Deferred)
Revenues
July 1, 2021
Amounts
Provided To
Subrecipients Federal Grantor / Pass Through Grantor / Program Title
U.S. Department of Transportation
Direct Programs
Western Federal Lands Highway Division
Cascade Lakes Hwy Chip Seal Phase 2 20.224 6905671940017 1,325,874 9,109 1,102,975 1,093,866 - -
Pass Through Programs
Oregon Department of Transportation
Enhanced Mobility of Seniors and
Individuals with Disabilities 20.513 33583 87,371 43,686 76,450 43,685 10,921 -
Oregon Department of State Police
Central Oregon Emergency Response Plan 20.703 693JK31940034HMEP 30,000 - - 23,757 23,757 -
Total Department of Transportation 1,161,307
U.S. General Services Administration
Pass Through Programs `
State Department of Administrative Services
Disposal of Federal Surplus Real Property 39.002 F39002 555 - 555 555 - -
Acquisition of Federal Surplus Real Property 39.003 None 6,487 - 6,487 6,487 - -
Total General Services Administration 7,042
U.S. Environmental Protection Agency
Pass Through Programs
Oregon Health Authority
State Public Water System Supervision 66.432 159809 57,444 - 34,495 57,444 22,950 -
Capitalization Grants for Drinking
Water State Revolving Fund-RECOVERY 66.468 159809 55,192 - 33,791 55,192 21,401 -
Total Environmental Protection Agency 112,636
7See notes to schedule of expenditures of federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2021
Federal Financial
Assistance Listing/
Federal CFDA
Number
Award or
Pass-Through
Number
Program
or
Award
Amount
Accrued or
(Deferred)
Revenues
July 1, 2020 Receipts Expenditures
Accrued or
(Deferred)
Revenues
July 1, 2021
Amounts
Provided To
Subrecipients Federal Grantor / Pass Through Grantor / Program Title
U.S. Department of Health and Human Services
Direct Programs
Substance Abuse and Mental Health Services Administration
Comprehensive Community Mental Health Services
for Children with Serious Emotional Disturbances 93.104 1H79SM082952-01 4,000,000 - 241,010 500,493 259,483 -
Alliance for Substance Abuse Prevention 93.276 5H79SP021072-02 625,000 21,158 56,655 74,854 39,357 -
Alliance for Substance Abuse Prevention 93.276 1 NH28CE003141-01-00 625,000 - 31,751 64,141 32,390 -
Alliance for Substance Abuse Prevention 93.829 1H79SM081893-01 3,406,798 452,061 985,151 755,575 222,485 -
Alliance for Substance Abuse Prevention 93.243 1H79SM080555-01 1,650,000 64,319 250,689 263,129 76,759 -
Alliance for Substance Abuse Prevention 93.829 1H79SM083167-01 4,000,000 83,262 1,320,864 1,689,010 451,407 -
Pass Through Programs
Oregon Health Authority
COVID-19 - CARES Act - Coronavirus
Relief Fund 21.019*159809 1,376,126 - 1,423,543 1,494,486 70,943 18,711
COVID-19 - CARES Act - Coronavirus
Relief Fund 21.019*159163 373,359 - 282,271 373,359 91,088 -
Public Health Emergency Preparedness 93.069 159809 117,329 4,129 87,261 117,329 34,197 -
Overdose Prevention 93.136 159809 12,304 - 12,304 12,304 - -
Projects for Assistance in Transition from
Homelessness (PATH)93.150 159163/166040 96,937 (4,296) 96,937 80,348 (20,885) -
Youth Suicide Intervention and Prevention 93.243 147332 20,892 - 20,892 20,892 - -
PIPBHC Grant 93.243 162239 950,000 (7,374) 361,000 209,262 (159,112) -
Substance Abuse and Mental Health Services 93.243 159809 126,862 - 101,945 126,862 24,917 -
CDC/Immunization Cooperative Agreements 93.268 159809 728,951 776 714,303 97,705 (615,822) -
COVID-19 - CDC/Epidemiology and
Laboratory Capacity 93.323 159809 3,164,516 - 3,164,516 994,918 (2,169,598) -
CDC Public Health Emergency Response 93.354 159809 130,375 (130,375) - 94,038 (36,337) -
Prescription Drug Overdose Prevention (PDOP)93.788 159809 35,088 - 35,088 35,088 - -
"Prime Plus Peer Project" SE-66 93.788 159163 480,000 (390,000) 90,000 238,800 (241,200) -
Breast Cervical Cancer Program 93.898 n/a 2,533 - 2,533 2,533 - -
HIV Care Formula Grants 93.917 159809 11,726 (3,909) 7,817 10,296 (1,430) -
HIV Prevention Activities-Health
Department Based 93.940 159809 11,627 - 11,627 11,629 3 -
Integrated HIV Surveillance & Prevention 93.944 159809 11,627 - 11,627 11,629 3 -
Block Grants for Community Mental Health Services 93.958 159163/166040 1,218,469 - 509,290 509,290 - -
Block Grants for Prevention and Treatment of
Substance Abuse 93.959 159163/166040 203,584 (30,948) 203,333 203,584 (30,696) -
Alcohol & Drug Prevention Education Program 93.959 159809 101,441 314 88,719 88,405 - -
8See notes to schedule of expenditures of federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2021
Federal Financial
Assistance Listing/
Federal CFDA
Number
Award or
Pass-Through
Number
Program
or
Award
Amount
Accrued or
(Deferred)
Revenues
July 1, 2020 Receipts Expenditures
Accrued or
(Deferred)
Revenues
July 1, 2021
Amounts
Provided To
Subrecipients Federal Grantor / Pass Through Grantor / Program Title
Comprehensive STD Prevention 93.977 159809 10,875 - 10,875 10,875 - -
Maternal and Child Health Services Block
Grant to States 93.994 159809 123,763 - 123,763 123,763 - -
Oregon Department of Administrative Services
COVID-19 - CARES Act - Coronavirus
Relief Fund 21.019*DAS 2609 1,074,932 - 537,466 39,806 (497,660) -
Oregon Department of Human Services
Vocational Rehabilitation 81.126 169107 300,000 - 2,100 2,100 - -
My Future My Choice Grant 93.235 157105 246,000 - 77,990 89,623 11,633 -
Inmate Medical Records 96.001 100130 14 - 14 14 - -
Total Department of Health and Human Services 8,346,142
Department of Homeland Security
Pass Through Programs
Oregon Military Department
Emergency Management Performance Grant 97.042 19-509 115,218 88,821 85,121 (3,700) - -
Emergency Management Performance Grant 97.042 20-509 115,669 - 94,612 115,669 21,057 -
Oregon Military Department - Office of Emergency Management
FEMA Reimbursement for 2020 Wildfires 97.036 FEMA-4562-DR-OR 29,133 - - 29,133 29,133 -
FEMA Fire Management Assistance Grant
Program for Hazard Mitigation 97.046 FM-5195-03-P-OR 39,725 - 27,520 34,900 7,380 -
Total Department of Homeland Security 176,002
U.S. Elections Assistance Commission
Pass Through Programs
Oregon Secretary of State
Elections Security Upgrades 90.404 None 15,730 - 10,274 10,274 - -
COVID-19 Supplies for Nov 2020 County Election 21.019*None 2,154 - 2,154 2,154 - -
Total U.S. Elections Assistance Commission 12,427
9See notes to schedule of expenditures of federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Schedule of Expenditures of Federal Awards
June 30, 2021
Federal Financial
Assistance Listing/
Federal CFDA
Number
Award or
Pass-Through
Number
Program
or
Award
Amount
Accrued or
(Deferred)
Revenues
July 1, 2020 Receipts Expenditures
Accrued or
(Deferred)
Revenues
July 1, 2021
Amounts
Provided To
Subrecipients Federal Grantor / Pass Through Grantor / Program Title
U.S. Department of the Treasury
Direct Programs
American Rescue Plan Act - Coronavirus State and
Local Fiscal Recovery Fund 21.027 None 38,399,353 - 19,199,677 32,136 (19,167,541)-
Pass Through Programs
Oregon Department of Administrative Services
COVID-19 - Coronavirus Relief Fund 21.019*1009 6,405,575 - 6,405,575 6,405,575 - 3,915,347
COVID-19 - Coronavirus Relief Fund 21.019*2507 3,574,228 - 3,574,228 3,574,228 - 3,574,228
Total U.S. Department of the Treasury 10,011,939
Food and Drug Administration
Pass Through Programs
Association of Food and Drug Officials
FDA Training 93.103 G-T-2009-08826 3,000 - - 2,265 2,265 -
Total Food and Drug Administration 2,265
U.S. Customs & Border Protection
Direct Programs
Immigration and Customs Enforcement/Homeland Security Investigations
Equitable Sharing Program 21.016 OR0090000 11,356 - 11,356 11,356 - -
Total U.S. Customs & Border Protection 11,356
Total Federal Assistance 493,473 44,557,545 22,618,270 (21,445,801) 7,508,286
* Expenditures for COVID-19 federal assistance listing number 21.019 totaled $11,889,608 for the fiscal year ended June 30, 2021.
10See notes to schedule of expenditures of federal awards
Totals may not foot due to rounding
Deschutes County, Oregon
Notes to Schedule of Expenditures for Federal Awards
June 30, 2021
Note 1 – Purpose of this Schedule
The accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to
Deschutes County, Oregon’s (the County) basic financial statements and is presented for purposed of
additional analysis. Because the Schedule presents only a selected portion of the operations of the County, it
is not intended to and does not present the financial position, changes in net position, or cash flows of the
County.
Note 2 – Significant Accounting Policies
A. Reporting Entity
The reporting entity is fully described in Note 1.A. to the County’s basic financial statements. The schedule
includes all federal programs administered by the primary government for the fiscal year ended June 30,
2021.
B. Basis of Presentation
The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance).
C. Federal Financial Assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal
agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan
guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, nonmonetary
financial assistance, including federal surplus property, is included in federal financial assistance and is
reported on the Schedule (if applicable). Federal financial assistance does not include direct federal cash
assistance to individuals. Solicited contracts between the County and the federal government for which the
federal government procures tangible goods or services are not considered to be financial assistance.
The County has elected to use the 10% de minimus cost rate.
D. Major Programs
The Uniform Guidance establishes criteria to be used in defining major programs. Major programs are those
programs selected for testing using a risk-assessment model, as well as certain minimum expenditure
requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into
a cluster for testing purposes.
E. Basis of Accounting
Receipts and expenditures are accounted for using the modified accrual basis of accounting. Revenues are
recorded when measurable and available, or in the case of grants where expenditure is the prime factor for
determining eligibility, when the expenditure is made. Expenditures are recorded when a liability is incurred.
1111
Deschutes County, Oregon
Notes to Schedule of Expenditures for Federal Awards
June 30, 2021
Note 3 – Schedule of Federal Awards by Department and Program
The Schedule of Expenditures of Federal Awards is organized by federal department and the organization the
County contracted with; either the federal government (direct) or a non-federal entity (pass-through). As a
result, total federal expenditures by Catalog of Federal Domestic Assistance (CFDA) number are not
apparent. The Schedule of Federal Awards by Department and Program as of June 30, 2021, summarizes
expenditures of federal awards by CFDA number regardless of who is contracted with the County.
Note 4 – Schedule of Federal Awards by Cluster
The Schedule of Expenditures of Federal Awards contains various programs that are considered to be
“clusters”. As defined by Uniform Guidance, a cluster of programs are those Federal programs with different
CFDA numbers that are closely related and share common compliance requirements. The Schedule of
Federal Awards by Cluster for the year ended June 30, 2021 is provided to disclose this information.
1212
Deschutes County, Oregon
Notes to the Schedule of Expenditures of Federal Awards
Schedule of Federal Awards by Department and Program
June 30, 2021
CFDA Number Expenditures
Expenditures to
Subrecipients
U.S. Department of Agriculture
School Breakfast Program 10.553 4,696$ -$
National School Lunch Program 10.555 8,332 -
Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 665,679 -
Cooperative Forestry Assistance 10.664 40,928 -
Schools and Roads - Grants to States 10.665 998,271 -
Fire Adapted Communities Learning Network 10.698 13,219 -
Sheriff's Office US Forest Service Patrols 10.704 117,810 -
Total Department of Agriculture 1,848,935 -
U.S. Department of Energy
Vocational Rehabilitation 81.126 2,100 -
Total Department of Energy 2,100 -
U.S. Department of the Interior
Non-Sale Disposals of Mineral Material 15.214 38,997 -
Distribution of Receipts to State and Local Governments 15.227 4,247 -
ORWA Deschutes County Weed Treatment 15.230 15,671 -
Total Department of the Interior 58,914 -
U.S. Department of Justice
Justice Systems Response to Families 16.021 66,562 -
COVID-19 Emergency Response 16.034 118,634 -
Improving Criminal Justice Responses Program 16.590 87,028 -
Crime Victim Assistance 16.575 313,950 -
Peer Support Project 16.710 13,156 -
Justice Assistance Grant (JAG) Program 16.738 43,066 -
Justice and Mental Health Collaboration Program 16.745 217,369 -
Justice Reinvestment Initiative 16.827 9,540 -
Total Department of Justice 869,304 -
U.S. Department of Transportation
Chip Seal 20.224 1,093,866 -
Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 43,685 -
Central Oregon Emergency Response Plan 20.703 23,757 -
Total Department of Transportation 1,161,307 -
U.S. General Services Administration
Disposal of Federal Surplus Real Property 39.002 555 -
Acquisition of Federal Surplus Real Property 39.003 6,487 -
Total General Services Administration 7,042 -
U.S. Environmental Protection Agency
State Public Water System Supervision 66.432 57,444 -
Capitalization Grants for Drinking Water State Revolving Funds 66.468 55,192 -
Total Environmental Protection Agency 112,636 -
U.S. Department of Health and Human Services
Public Health Emergency Preparedness 93.069 117,329 -
FDA Training 93.103 2,265 -
Comprehensive Community Mental Health Services
for Children with Serious Emotional Disturbances 93.104 500,493 -
Overdose Prevention 93.136 12,304 -
Projects for Assistance in Transition from Homlessness (PATH)93.150 80,348 -
Department / Program Title
13Totals may not foot due to rounding
Deschutes County, Oregon
Notes to the Schedule of Expenditures of Federal Awards
Schedule of Federal Awards by Department and Program
June 30, 2021
CFDA Number Expenditures
Expenditures to
Subrecipients Department / Program Title
Alliance for Substance Abuse Prevention 93.243 263,129 -
Youth Suicide Intervention and Prevention 93.243 20,892 -
PIPBHC Grant 93.243 209,262 -
Substance Abuse and Mental Health Services 93.243 126,862 -
Total 93.243 620,145 -
CDC/Immunization Cooperative Agreements 93.268 97,705 -
Alliance for Substance Abuse Prevention 93.276 138,995 -
COVID-19 CDC/Epidemiology and Laboratory Capacity 93.323 994,918 -
My Future My Choice Grant 93.235 89,623 -
CDC Public Health Emergency Response 93.354 94,038 -
Prescription Drug Overdose Prevention (PDOP)93.788 35,088 -
"Prime Plus Peer Project" SE-66 93.788 238,800 -
Total 93.788 273,888 -
Alliance for Substance Abuse Prevention 93.829 2,444,584 -
Breast Cervical Cancer Program 93.898 2,533 -
HIV Care Formula Grants 93.917 10,296 -
HIV Prevention Activities-Health Department Based 93.940 11,629 -
Integrated HIV Surveillance & Prevention 93.944 11,629 -
Block Grants for Community Mental Health Services 93.958 509,290 -
Block Grants for Prevention and Treatment of Substance Abuse 93.959 203,584 -
Alcohol & Drug Prevention Education Program 93.959 88,405 -
Total 93.959 291,989 -
Comprehensive STD Prevention 93.977 10,875 -
Maternal and Child Health Services Block Grants to States 93.994 123,763 -
Total Health and Human Services 6,438,642 -
U.S. Department of Homeland Security
Emergency Management Performance Grants 97.042 111,969 -
FEMA Reimbursement for 2020 Wildfires 97.036 29,133 -
FEMA Fire Management Assistance 97.046 34,900 -
Total U.S. Department of Homeland Security 176,002 -
U.S. Elections Assistance Commission
Elections Security Upgrades 90.404 10,274 -
Total U.S. Elections Assistance Commission 10,274 -
U.S. Department of the Treasury
Equitable Sharing Program 21.016 11,356 -
COVID-19 Supplies for November 2020 Election 21.019 2,154 -
COVID-19 CARES Act - Coronavirus Relief Fund 21.019 1,907,651 18,711
COVID-19 Coronavirus Relief Fund 21.019 9,979,803 7,489,575
Total 21.019 11,889,608 7,508,286
COVID-19 ARPA 21.027 32,136 -
Total U.S. Department of the Treasury 11,933,100 7,508,286
Social Security Administration
Inmate Medical Records 96.001 14 -
Total Social Security Administration 14 -
Total Federal Assistance 22,618,270$ 7,508,286$
14Totals may not foot due to rounding
Deschutes County, Oregon
Notes to the Schedule of Expenditures of Federal Awards
Schedule of Federal Awards by Cluster
June 30, 2021
CFDA Number Expenditures
Expenditures to
Subrecipients
Child Nutrition Cluster Program
School Breakfast Program 10.553 4,696$ -$
National School Lunch Program 10.555 8,332 -
Total Child Nutrition Cluster Program 13,028 -
Forest Service Schools and Roads Cluster
Schools and Roads - Grants to States 10.665 998,271 -
Total Forest Service Schools and Roads Cluster 998,271 -
Transit Services Programs Cluster
Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 43,685 -
Total Transit Services Programs Cluster 43,685 -
Highway Planning and Construction Cluster
Chip Seal 20.224 1,093,866 -
Total Highway Planning and Construction Cluster 1,093,866 -
Drinking Water State Revolving Fund Cluster
Capitalization Grants for Drinking Water State Revolving Funds 66.468 55,192 -
Total Drinking Water State Revolving Fund Cluster 55,192 -
Disability Insurance/SSI Cluster
Inmate Medical Records 96.001 14 -
Total Disability Insurance/SSI Cluster 14 -
Federal Awards by Cluster Program
15Totals may not foot due to rounding
16
Deschutes County, Oregon
Schedule of Findings and Questioned Costs
Fiscal Year Ended June 30, 2021
Section I - Summary of Auditor’s Results
Financial Statements
Type of auditor’s report issued: Unmodified
Internal control over financial reporting:
Material weaknesses identified? No
Significant deficiencies identified not considered to be material
weaknesses? None Reported
Noncompliance material to financial statements noted? No
Federal Awards
Internal control over major programs:
Material weaknesses identified? No
Significant deficiencies identified not considered to be material
weaknesses? None Reported
Type of auditor’s report issued on compliance for major programs: Unmodified
Any audit findings disclosed that are required to be reported in accordance
with Uniform Guidance 2 CFR 200.516? No
Identification of major programs tested:
Name of Federal Program Federal Financial Assistance
Listing/ CFDA Number
U. S. Department of Transportation Direct Program
Highway Planning and Construction Cluster
Federal Lands Access Program 20.224
U. S. Department of the Treasury
Coronavirus Relief Fund 21.019
U. S. Department of Health and Human Services
Epidemiology & Lab Capacity 93.323
Dollar threshold used to distinguish between Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes
17
Deschutes County, Oregon
Schedule of Findings and Questioned Costs
Fiscal Year Ended June 30, 2021
Section II - Financial Statement Findings
None noted
Section III Federal Award Findings and Questioned Costs
None Noted