report on requirements of the single audit act and …€¦ · roosevelt high schools are under...
TRANSCRIPT
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, 2015
Artist's rendering of the combined Faubion Elementary-Concordia University building, scheduled to open September 2017
About the Cover
The new Faubion PK-8 leverages a major capital partnership with Concordia University in a new facility scheduled to begin work in the fall of 2015 and open in September 2017. The new facility will serve as a new public/private model for higher education and K-12 sharing space as well as leveraging resources to create a new teaching model for the Cully/Concordia community.
Faubion PK-8 is one of four schools being rebuilt or modernized as part of the 2012 School Building Improvement Bond. Currently both Franklin and Roosevelt High Schools are under construction and master planning is underway at Grant High School.
Bond money will also be used to fix leaking and deteriorating roofs and make seismic safety, accessibility and science classroom improvements at up to 63 other schools.
Portland Public Schools
Report on Requirements of the Single AuditAct and OMB Circular A-133
For the year ended June 30, 2015
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 Other Matters Based on an Audit of Financial StatementsPerformed in Accordance with Government Auditing Standards
Independent Auditor’s Report on Compliance For Each Major Federal Program; 3Report on Internal Control over Compliance; and Report on the Schedule ofExpenditures of Federal Awards Required by OMB Circular A-133
Schedule of Expenditures of Federal Awards 6
Schedule of Findings and Questioned Costs 14
Schedule of Prior Audit Findings 17
Independent Auditor's R
eports
1
2
3
4
5
Schedule of E
xpenditures of Federal Aw
ards
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
DE
PA
RT
ME
NT
OF
AG
RIC
UL
TU
RE
Off
ice
of
Fo
od
an
d N
utr
itio
n S
erv
ice
Ch
ild N
utr
itio
n C
lus
ter
10.5
53Sc
hool
Bre
akfa
st P
rogr
am (S
BP)
202
Don
ated
Foo
ds7/
1/20
146/
30/2
015
261,
443
1
202
Sch
ool B
reak
fast
Pro
gra
m26
-555
-201
7/1/
2014
6/30
/201
53,
272,
069
Pas
s-T
hrou
gh
3,53
3,51
2
10.5
55N
atio
nal S
choo
l Lun
ch P
rogr
am (N
SLP)
202
Don
ated
Foo
ds7/
1/20
146/
30/2
015
675,
613
1
202
Nat
iona
l Sch
ool L
unch
Pro
gra
m26
-555
-201
7/1/
2014
6/30
/201
58,
151,
050
Pas
s-T
hrou
gh
8,82
6,66
3
10.5
59Su
mm
er F
ood
Serv
ice
Prog
ram
for C
hild
ren
(SFS
PC)
202
Sum
mer
Foo
d S
ervi
ce P
rog
ram
for
Chi
ldre
nU
SD
A F
ood
Pro
gram
Ass
ista
nce
7/1/
2014
6/30
/201
5P
ass-
Thr
oug
h55
0,37
3
12,9
10,5
48
10.5
58C
hild
and
Adu
lt C
are
Food
Pro
gram
202
Don
ated
Foo
ds7/
1/20
146/
30/2
015
105,
931
1
G03
39C
hild
care
Foo
d P
rog
ram
for
Hea
d S
tart
US
DA
Foo
d P
rogr
am A
ssis
tanc
e7/
1/20
146/
30/2
015
499,
820
202
Chi
ld a
nd A
dult
Car
e F
ood
Pro
gra
mU
SD
A F
ood
Pro
gram
Ass
ista
nce
7/1/
2014
6/30
/201
585
3,74
5
Pas
s-T
hrou
gh
1,45
9,49
6
10.5
75F
arm
to
Sch
oo
l G
ran
t P
rog
ram
G12
97F
arm
to
Sch
ool I
mpl
emen
tatio
n G
rant
CN
-F2S
-IM
PL-
13-O
R-0
112
/1/2
012
11/2
8/20
14D
irect
31,2
95
10.5
82Fr
esh
Frui
t and
Veg
etab
le P
rogr
am (F
FVP)
G13
81F
resh
Fru
it an
d V
eget
able
Gra
nts
3458
3 -
3460
47/
1/20
146/
30/2
015
Pas
s-T
hrou
gh
587,
924
Off
ice
of
Fo
res
t S
erv
ice
Fo
rest
Se
rvic
e S
ch
oo
ls a
nd
Ro
ads
Clu
ste
r
10.6
65Sc
hool
s an
d R
oads
- G
rant
s to
Sta
tes
101
Sch
ools
and
Roa
ds -
Gra
nts
to S
tate
sU
SD
A S
choo
ls a
nd R
oads
7/1/
2014
6/30
/201
5P
ass-
Thr
oug
h29
,059
29,0
59
Gra
nt
Exp
end
itu
res
Tot
al C
hild
Nut
ritio
n C
lust
er
Tot
al F
ores
t S
ervi
ce S
choo
ls a
nd R
oads
Clu
ster
6
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
Gra
nt
Exp
end
itu
res
Tot
al D
irect
Fun
ding
31,2
95
14,4
58,1
48
Tot
al P
ass-
Thr
oug
h fr
om O
reg
on N
utrit
ion
Ser
vice
s49
9,82
0
29,0
59
DE
PA
RT
ME
NT
OF
AG
RIC
UL
TU
RE
To
tal
15,0
18,3
22
DE
PA
RT
ME
NT
OF
DE
FE
NS
E
Off
ice
Of
Th
e S
ec
reta
ry o
f D
efe
ns
e
12.5
50Th
e La
ngua
ge F
lags
hip
Gra
nts
to In
stitu
tions
of H
ighe
r Edu
catio
nG
1273
Man
darin
Chi
nese
Fla
gsh
ip G
rant
2714
20A
6/1/
2012
5/31
/201
640
6,66
3
Tot
al P
ass-
Thr
oug
h fr
om U
nive
rsity
of
Ore
gon
406,
663
DE
PA
RT
ME
NT
OF
DE
FE
NS
E T
ota
l40
6,66
3
DE
PA
RT
ME
NT
OF
ED
UC
AT
ION
AN
D H
UM
AN
RE
SO
UR
CE
S
Na
tio
na
l Sc
ien
ce
Fo
un
da
tio
n47
.076
Cor
nell
Lab
of O
rnith
olog
y A
ISL
Aw
ard
Lett
er11
/1/2
014
9/14
/201
52,
650
Tot
al P
ass-
Thr
oug
h fr
om C
orne
ll U
nive
rsity
2,65
0
DE
PA
RT
ME
NT
OF
ED
UC
AT
ION
AN
D H
UM
AN
RE
SO
UR
CE
S T
ota
l2,
650
DE
PA
RT
ME
NT
OF
ED
UC
AT
ION
Off
ice
Of
Vo
cati
on
al A
nd
Ad
ult
Ed
uca
tio
n
84.0
48C
aree
r and
Tec
hnic
al E
duca
tion
- Bas
ic G
rant
s to
Sta
tes
G13
28C
arl P
erki
ns 1
3/14
2738
07/
1/20
139/
30/2
014
145,
921
G14
18C
arl P
erki
ns 1
4/15
3177
37/
1/20
149/
30/2
015
292,
420
Pas
s-T
hrou
gh
438,
341
Tot
al P
ass-
Thr
oug
h fr
om O
reg
on D
epar
tmen
t of
Edu
catio
n
Tot
al P
ass-
Thr
oug
h fr
om M
ultn
omah
& C
lack
amas
Cou
ntie
s
7
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
Gra
nt
Exp
end
itu
res
Off
ice
Of
Sp
ec
ial E
du
ca
tio
n a
nd
Re
ha
bili
tati
ve S
erv
ice
s
Sp
ec
ial E
du
ca
tio
n C
lus
ter
(ID
EA
)
84.0
27Sp
ecia
l Edu
catio
n - G
rant
s to
Sta
tes
G13
29ID
EA
Enh
ance
men
t 13
/14
2986
110
/1/2
013
9/30
/201
421
,218
G13
31ID
EA
Par
t B
, 61
1 13
/14
For
mul
a28
535
7/14
/201
39/
30/2
015
4,88
2,13
6
G13
42C
olum
bia
Reg
iona
l - I
DE
A 1
3/15
IGA
/R 5
9939
7/1/
2013
6/30
/201
56,
055,
845
G13
44P
ortla
nd D
AR
T -
LT
CT
13/
15 I
DE
A,
611
2967
57/
1/20
136/
30/2
014
12
G13
86C
olum
bia
Reg
iona
l - I
DE
A 1
1/13
2970
47/
1/20
138/
31/2
014
83,5
97
G14
21ID
EA
Par
t B
, 61
1 14
/15
For
mul
a33
362
7/1/
2014
9/30
/201
63,
124,
514
G14
23S
peci
al E
d -
SP
R&
I 13
-15
- D
iscr
etio
nary
3220
78/
1/20
146/
30/2
015
21,0
75
G14
28E
xten
ded
Ass
essm
ent-
14/
1531
878
7/1/
2014
6/30
/201
512
,600
G14
31T
BI
Liai
son
14/1
531
917
7/2/
2014
6/30
/201
515
,000
G14
75P
ortla
nd D
AR
T -
LT
CT
14/
15 I
DE
A,
611
3425
27/
1/20
146/
30/2
015
126,
653
Pas
s-T
hrou
gh
14,3
42,6
50
84.1
73
G13
63ID
EA
Par
t B
, 61
9 13
/14
2891
97/
1/20
139/
30/2
015
77,0
67
G14
68E
I/E
CS
E A
udio
log
y31
909
7/1/
2014
6/30
/201
569
,981
G14
70P
ortla
nd D
AR
T -
LT
CT
13/
14 I
DE
A,
619
3356
57/
1/20
139/
30/2
014
1,45
8
G14
71P
ortla
nd D
AR
T -
LT
CT
14/
15 I
DE
A,
619
3356
87/
1/20
146/
30/2
015
603
Pas
s-T
hrou
gh
149,
109
14,4
91,7
59
84.3
26S
pe
cia
l Ed
uc
ati
on
- T
ec
hn
ica
l As
sis
tan
ce
an
d D
iss
em
ina
tio
n t
o Im
pro
ve S
erv
ice
s a
nd
Re
su
lts
fo
r C
hild
ren
wit
h D
isa
bili
tie
s
G14
07S
WIF
T S
choo
ls34
959
1/15
/201
510
/31/
2015
Pas
s-T
hrou
gh
454
84.1
26R
ehab
ilita
tion
Serv
ices
- Vo
catio
nal R
ehab
ilita
tion
Gra
nts
to S
tate
sG
1420
Ore
gon
Com
mis
sion
for
the
Blin
dIG
A 6
0816
7/1/
2014
9/30
/201
5P
ass-
Thr
oug
h11
5,00
0
Inst
itu
te o
f E
du
cati
on
Sc
ien
ces
84.3
05E
Eval
uatio
n of
Sta
te &
Loc
al E
duca
tion
Prog
ram
s an
d Po
licie
sG
1281
Eff
ect
of D
ual-L
ang
uag
e Im
mer
sion
on
Stu
dent
Ach
ieve
men
tR
305E
1200
037/
24/2
012
6/30
/201
6P
ass-
Thr
oug
h18
,688
84.3
24A
Spec
ial E
duca
tion
- Res
earc
h an
d In
nova
tion
to Im
prov
e Se
rvic
es a
nd R
esul
ts fo
r Chi
ldre
n w
ith D
isab
ilitie
sG
1159
My
Life
: E
valu
atio
n of
Sel
f D
eter
min
atio
n E
nhan
cem
ent
ont2
00G
EE
226
- F
ed a
war
d #R
326/
1/20
105/
31/2
014
Pas
s-T
hrou
gh
5,39
7
Spec
ial E
duca
tion
Pres
choo
l Gra
nts
Tot
al S
peci
al E
duca
tion
Clu
ster
(ID
EA
)
8
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
Gra
nt
Exp
end
itu
res
Off
ice
Of
Ele
men
tary
an
d S
eco
nd
ary
Ed
uca
tio
n
84.0
10Ti
tle I
Gra
nts
to L
ocal
Edu
catio
n A
genc
ies
G12
48T
itle
I -
Cen
tral
2532
57/
1/20
129/
30/2
014
1,63
5
G13
20T
itle
I -
Sch
ool B
udg
ets
2820
57/
1/20
139/
30/2
014
98,1
69
G13
21T
itle
I -
Cen
tral
2820
57/
1/20
139/
30/2
015
2,18
5,28
9
G13
51P
riorit
y/F
ocus
Im
prov
emen
t -
Ces
ar C
have
z28
341
7/1/
2013
9/30
/201
46,
443
G13
52P
riorit
y/F
ocus
Im
prov
emen
t -
Jeff
erso
n 28
342
7/1/
2013
9/30
/201
424
,032
G13
53P
riorit
y/F
ocus
Im
prov
emen
t -
Lane
2834
37/
1/20
139/
30/2
014
13,8
59
G13
54P
riorit
y/F
ocus
Im
prov
emen
t -
Ock
ley
Gre
en /
Chi
ef J
osep
h30
666
7/1/
2013
9/30
/201
44,
391
G13
56P
riorit
y/F
ocus
Im
prov
emen
t -
Ros
a P
arks
2834
57/
1/20
139/
30/2
014
8,51
1
G13
58P
riorit
y/F
ocus
Im
prov
emen
t -
Sitt
on28
347
7/1/
2013
9/30
/201
42,
946
G13
59P
riorit
y/F
ocus
Im
prov
emen
t -
Ver
non
2834
87/
1/20
139/
30/2
014
11,1
56
G13
60P
riorit
y/F
ocus
Im
prov
emen
t -
Whi
tman
2834
97/
1/20
139/
30/2
014
8,63
5
G13
62P
riorit
y/F
ocus
Im
prov
emen
t -
Woo
dmer
e28
351
7/1/
2013
9/30
/201
46,
434
G13
91T
itle
I -
Set
Asi
de28
205
7/1/
2013
9/30
/201
445
,033
G14
10T
itle
I -
Sch
ool B
udg
ets
3266
67/
1/20
149/
30/2
015
4,43
5,44
4
G14
11T
itle
I -
Cen
tral
3266
67/
1/20
149/
30/2
015
6,33
7,42
8
G14
12T
itle
ID
3251
77/
1/20
149/
30/2
015
37,9
39
G14
32P
riorit
y/F
ocus
Im
prov
emen
t -
Ces
ar C
have
z32
809
7/1/
2014
9/30
/201
534
,440
G14
33P
riorit
y/F
ocus
Im
prov
emen
t -
Jeff
erso
n 32
811
7/1/
2014
9/30
/201
518
,416
G14
34P
riorit
y/F
ocus
Im
prov
emen
t -
Lane
3281
27/
1/20
149/
30/2
015
27,6
59
G14
35P
riorit
y/F
ocus
Im
prov
emen
t -
Ock
ley
Gre
en /
Chi
ef J
osep
h32
810
7/1/
2014
9/30
/201
520
,581
G14
36P
riorit
y/F
ocus
Im
prov
emen
t -
Rig
ler
3281
37/
1/20
149/
30/2
015
31,7
01
G14
37P
riorit
y/F
ocus
Im
prov
emen
t -
Ros
a P
arks
3281
47/
1/20
149/
30/2
015
37,6
72
G14
38P
riorit
y/F
ocus
Im
prov
emen
t -
Sco
tt32
815
7/1/
2014
9/30
/201
525
,146
G14
39P
riorit
y/F
ocus
Im
prov
emen
t -
Sitt
on32
816
7/1/
2014
9/30
/201
531
,052
G14
40P
riorit
y/F
ocus
Im
prov
emen
t -
Ver
non
3281
77/
1/20
149/
30/2
015
23,9
78
G14
41P
riorit
y/F
ocus
Im
prov
emen
t -
Whi
tman
3281
87/
1/20
149/
30/2
015
38,4
40
G14
43P
riorit
y/F
ocus
Im
prov
emen
t -
Woo
dmer
e32
819
7/1/
2014
9/30
/201
530
,141
G14
57T
itle
I -
Set
Asi
de32
666
7/1/
2014
9/30
/201
581
,150
Pas
s-T
hrou
gh
13,6
27,7
20
9
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
Gra
nt
Exp
end
itu
res
84.0
11M
igra
nt E
duca
tion
- Sta
te G
rant
Pro
gram
G
1323
Titl
e IC
- M
igra
nt E
duca
tion
2996
67/
1/20
139/
30/2
014
1,48
1
G
1324
Titl
e IC
- M
igra
nt E
duca
tion
Pre
scho
ol29
985
7/1/
2013
9/30
/201
45,
150
G
1325
Titl
e IC
- M
igra
nt E
duca
tion
Sum
mer
3106
54/
15/2
014
9/30
/201
433
,132
G14
13T
itle
IC -
Mig
rant
Edu
catio
n33
607
7/1/
2014
9/30
/201
513
8,93
6
G14
15T
itle
IC -
Mig
rant
Edu
catio
n S
umm
er35
112
4/15
/201
59/
30/2
015
16,0
19
Pas
s-T
hrou
gh
194,
718
84.1
44M
igra
nt E
duca
tion
Coo
rdin
atio
n Pr
ogra
m
G14
05T
itle
IC -
Mig
rant
Sum
mer
3106
54/
15/2
014
9/30
/201
4P
ass-
Thr
oug
h1,
236
84.0
13Ti
tle I
Stat
e A
genc
y Pr
ogra
m fo
r Neg
lect
ed a
nd D
elin
quen
t Chi
ldre
n an
d Yo
uth
G
1345
Titl
e I
N&
D -
Por
tland
DA
RT
Sch
ools
2964
57/
1/20
136/
30/2
014
57
G
1476
Tita
l I N
&D
- P
ortla
nd D
AR
T S
choo
ls34
226
7/1/
2014
6/30
/201
514
4,52
2
Pas
s-T
hrou
gh
144,
579
84.0
60A
Indi
an E
duca
tion
- Gra
nts
to L
ocal
Edu
catio
nal A
genc
ies
G14
22In
dian
Edu
catio
nS
060A
1409
387/
1/20
146/
30/2
015
Dire
ct14
8,29
5
84.1
96Ed
ucat
ion
for H
omel
ess
Chi
ldre
n an
d Yo
uth
G12
69T
itle
X -
McK
inn
ey-
Ve
nto
Ho
me
less
Ed
uca
tion
28
801
7/1/
2013
9/30
/201
41,
091
G14
74T
itle
X -
McK
inn
ey-
Ve
nto
Ho
me
less
Ed
uca
tion
34
334
7/1/
2014
9/30
/201
552
,106
Pas
s-T
hrou
gh
53,1
97
84.3
30A
dvan
ced
Plac
emen
t Pro
gram
(Adv
ance
d Pl
acem
ent T
est F
ee; A
dvan
ced
Plac
emen
t Inc
entiv
e Pr
ogra
m G
rant
s)G
0972
Inte
rnat
iona
l Bac
cala
urea
te (
IB)
Fee
Pay
men
t P
rog
ram
Ag
reem
ent
7/1/
2009
6/30
/201
6P
ass-
Thr
oug
h74
,928
84.3
60A
Hig
h Sc
hool
Gra
duat
ion
Initi
ativ
eG
1116
Sch
ool D
ropo
ut P
reve
ntio
n P
rog
ram
S
360A
1001
3710
/1/2
010
9/30
/201
5D
irect
1,09
8,82
8
84.3
65En
glis
h La
ngua
ge A
cqui
sitio
n G
rant
sG
1327
Titl
e II
I -
Lang
uag
e In
stru
ctio
n30
042
7/1/
2013
9/30
/201
441
,707
G14
17T
itle
III
- La
ngua
ge
Inst
ruct
ion
3235
77/
1/20
149/
30/2
015
333,
821
Pas
s-T
hrou
gh
375,
528
10
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
Gra
nt
Exp
end
itu
res
84.3
67Im
prov
ing
Teac
her Q
ualit
y St
ate
Gra
nts
G12
53T
itle
IIA
- T
each
er Q
ualit
y25
556
7/1/
2012
9/30
/201
426
,958
G13
10T
itle
IIA
- P
rivat
e S
choo
l Allo
catio
n28
726
7/1/
2013
9/30
/201
518
1,66
7
G13
26T
itle
IIA
- T
each
er Q
ualit
y28
726
7/1/
2013
9/30
/201
521
9,66
8
G13
84P
rofe
ssio
nal D
evel
opm
ent
for
Adm
inis
trat
ors
3174
96/
24/2
014
6/30
/201
537
,000
G14
16T
itle
IIA
- T
each
er Q
ualit
y32
990
7/1/
2014
9/30
/201
51,
399,
068
G14
58T
itle
IIA
- P
rivat
e S
choo
l Allo
catio
n32
990
7/1/
2014
9/30
/201
580
,293
Pas
s-T
hrou
gh
1,94
4,65
4
Sc
ho
ol I
mp
rove
men
t G
ran
ts C
lust
er
84.3
77Sc
hool
Impr
ovem
ent G
rant
sG
1271
Sch
ool I
mpr
ovem
ent
- R
oose
velt
2490
56/
1/20
129/
30/2
014
45,0
12
G13
48S
choo
l Im
prov
emen
t -
Mad
ison
2805
77/
1/20
139/
30/2
015
94,5
53
G13
49S
choo
l Im
prov
emen
t -
Kin
g28
056
7/1/
2013
9/30
/201
523
7,49
9
G14
59S
choo
l Im
prov
emen
t -
Woo
dlaw
n31
397
5/9/
2014
9/30
/201
551
2,95
5
Pas
s-T
hrou
gh
890,
019
890,
019
84.2
87Tw
enty
-Firs
t Cen
tury
Com
mun
ity L
earn
ing
Cen
ters
(CLC
s)G
1336
21st
Cen
tury
Com
mun
ity L
earn
ing
Cen
ters
- C
ohor
t 3
Yr
128
310
7/1/
2013
9/30
/201
525
4,01
6
G14
2521
st C
entu
ry C
omm
unity
Lea
rnin
g C
ente
rs -
Coh
ort
3 Y
r 2
3227
97/
1/20
149/
30/2
016
272,
305
Pas
s-T
hrou
gh
526,
321
Off
ice
of
Po
stse
con
dar
y E
du
cati
on
84.3
34A
Gai
ning
Ear
ly A
war
enes
s an
d R
eadi
ness
for U
nder
grad
uate
Pro
gram
s (G
EAR
UP)
G11
88G
EA
R U
P -
Col
leg
e A
head
Pro
gra
mP
334A
1102
439/
26/2
011
9/25
/201
81,
278,
073
G14
55G
EA
R U
P -
Mob
ilizi
ng f
or C
olle
ge
P33
4A14
0180
9/25
/201
49/
24/2
015
484,
873
Dire
ct1,
762,
946
3,01
0,06
9
32
,763
,454
115,
000
18,6
88
5,39
7
DE
PA
RT
ME
NT
OF
ED
UC
AT
ION
To
tal
35,9
12,6
08
Tot
al P
ass-
Thr
oug
h fr
om P
ortla
nd S
tate
Uni
vers
ity
Tot
al S
choo
l Im
prov
emen
t G
rant
s C
lust
er
Tot
al D
irect
Fun
ding
Tot
al P
ass-
Thr
oug
h fr
om O
reg
on D
epar
tmen
t of
Edu
catio
n
Tot
al P
ass-
Thr
oug
h fr
om O
reg
on C
omm
issi
on f
or t
he B
lind
Tot
al P
ass-
Thr
oug
h fr
om R
and
Cor
pora
tion
11
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
Gra
nt
Exp
end
itu
res
DE
PA
RT
ME
NT
OF
HE
AL
TH
AN
D H
UM
AN
SE
RV
ICE
S
Ad
min
istr
atio
n F
or
Ch
ildre
n A
nd
Fam
ilies
CC
DF
Clu
ste
r
93.5
75C
hild
Car
e an
d D
evel
opm
ent B
lock
Gra
ntG
1377
Tee
n P
aren
t S
ervi
ces
OD
E N
o. 1
4-03
4, I
GA
601
367/
1/20
136/
30/2
017
Pas
s-T
hrou
gh
76,2
38
76,2
38
93.6
00H
ead
Star
t G
1338
Hea
d S
tart
- F
eder
al 1
3/14
10C
H01
93/0
111
/1/2
013
10/3
1/20
1442
0,42
8
G14
27H
ead
Sta
rt -
Fed
eral
14/
1510
CH
0193
/02
11/1
/201
410
/31/
2015
3,83
6,27
1
Dire
ct4,
256,
699
93.6
58Fo
ster
Car
e - T
itle
IV-E
, Rec
over
y A
ctG
1234
Fos
ter
Car
e T
rans
port
atio
n IG
AR
58
988
9/1/
2011
9/1/
2016
Pas
s-T
hrou
gh
98,7
56
Cen
ters
fo
r M
ed
icar
e an
d M
ed
icai
d S
erv
ices
Med
icai
d C
lust
er
93.7
78M
edic
al A
ssis
tanc
e Pr
ogra
mS
0027
Med
icai
d R
even
ue -
Reg
iona
l Dur
able
Med
ical
Eq
ptM
edic
aid
Rev
enue
7/1/
2014
6/30
/201
510
,112
S00
54M
edic
aid
Rev
enue
- D
AR
T P
rog
ram
Med
icai
d R
even
ue7/
1/20
146/
30/2
015
3,10
4
S00
85M
edic
aid
Rev
enue
- D
HC
Nur
sing
Med
icai
d R
even
ue7/
1/20
146/
30/2
015
94,4
63
S02
68M
edic
aid
Rev
enue
- E
arly
Chi
ldho
odM
edic
aid
Rev
enue
7/1/
2014
6/30
/201
515
,308
S02
78M
edic
aid
Rev
enue
- P
ione
erM
edic
aid
Rev
enue
7/1/
2014
6/30
/201
513
,142
S02
79M
edic
aid
Rev
enue
- S
peec
h P
aths
Med
icai
d R
even
ue7/
1/20
146/
30/2
015
56,6
88 19
2,81
7
Su
bs
tan
ce
Ab
us
e A
nd
Me
nta
l He
alt
h S
erv
ice
s A
dm
inis
tra
tio
n
93.2
43Su
bsta
nce
Abu
se A
nd M
enta
l Hea
lth S
ervi
ces
- Pro
ject
s of
Reg
iona
l and
Nat
iona
l Sig
nific
ance
G11
49P
roac
tive
Cla
ssro
om M
anag
emen
t In
itiat
ive
10S
M60
302A
9/30
/201
09/
29/2
015
Dire
ct10
7,74
7
Tot
al C
hild
Car
e an
d D
evel
opm
ent
Fun
d C
lust
er
Tot
al M
edic
aid
Clu
ster
12
Sch
oo
l Dis
tric
t N
o. 1
J, M
ult
no
mah
Co
un
ty, O
reg
on
Sc
hed
ule
of
Ex
pen
dit
ure
s o
f F
eder
al A
war
ds
for
the
Yea
r E
nd
ed J
un
e 30
, 201
5
Fu
nd
/P
ass-
Th
rou
gh
Dir
ect
or
Ag
ency
CF
DA
#G
ran
tG
ran
t D
escr
ipti
on
Gra
nto
r's
No
.B
egin
Dat
eE
nd
Dat
eP
ass-
Th
rou
gh
To
tal
Gra
nt
Exp
end
itu
res
4,36
4,44
6
76,2
38
291,
573
DE
PA
RT
ME
NT
OF
HE
AL
TH
AN
D H
UM
AN
SE
RV
ICE
S T
ota
l4,
732,
257
GR
AN
D T
OT
AL
56,0
72,5
00
56
,072
,500
Thi
s sc
hedu
le is
pre
pare
d on
the
mod
ified
acc
rual
bas
is o
f ac
coun
ting
.1
Don
ated
foo
d is
val
ued
at e
stim
ated
fai
r va
lue.
D
onat
ed f
ood
was
allo
cate
d be
twee
n 10
.553
, 10
.555
and
10.
558.
2R
efun
ds/c
redi
ts d
ue t
o fin
al r
epor
ting
issu
es.
Tot
al P
ass-
Thr
oug
h fr
om O
reg
on D
epar
tmen
t of
Hum
an S
ervi
ces
Tot
al D
irect
Fun
ding
Tot
al P
ass-
Thr
oug
h fr
om O
reg
on D
epar
tmen
t of
Edu
catio
n C
hild
Car
e D
ivis
ion
13
Schedule of Findings and Q
uestioned Costs
14
15
16
Schedule of P
rior Audit Findings
SCHOOL DISTRICT NO. 1J, MULTNOMAH COUNTY, OREGON
SCHEDULE OF PRIOR AUDIT FINDINGS
YEAR ENDED JUNE 30, 2015
There were no findings in the prior audit.
17
Greg Wolleck Phone: 503-916-3963
Tammy Jackson Phone: 503-916-2000 x71004
Human Resources Department Phone: 503-916-3544
Chief Financial Officer Yousef Awwad, CPA, CGMA, PMP, MBAInterim Assistant Director of Accounting Cheryl Anselone, CPA
Grant AccountingSr. Manager of Grant Accounting David ShickSr. Financial Analyst Christie ChristieGrant Accountant III Chris RoeGrant Accountant III Sheri LeeGrant Accountant III Ruby Beecham
American Disabilities Act:
2014-15 Single Audit Act and OMB Circular A-133 Preparation
Portland Public Schools Nondiscrimination Statement
Portland Public Schools recognizes the diversity and worth of all individuals and groups and theirroles in society. It is the policy of the Portland Public School Board that there will be nodiscrimination or harassment of individuals or groups on the grounds of age, color, creed,disability, marital status, national origin, race, religion, sex or sexual orientation in any educationalprograms, activities or employment.
Board of Education Policy 1.80.020-P
Contact Information for Civil Rights Matters
District Title VI and Title IX:
District 504:
