WILLAMETTE EDUCATION SERVICE DISTRICT Fund 284 - Oregon / Mexico Education Partnership (OMEP) Agreed Upon Procedures Report August 19, 2009TABLE OF CONTENTS Project Scope....... Background ... Work Performed . Discussion .... Findings... ao B&W wW ND Summar Appendix Appendix A — Listing of Transactions Under OMEP GrantPROJECT SCOPE Garrett Hemann Robertson, PC engaged AKT LLP to assist on an investigation of certain allegations of financial improprieties involving Willamette Education Service District (WESD). This engagement involved applying agreed upon procedures which were performed in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures was the sole responsibilty of Garrett Hemann Robertson, PC. Consequently, we have not made any representations regarding the sufficiency of the procedures that were agreed to be undertaken, either for the purpose for which this report had been requested or for any other purpose. In addition, we were not engaged to and did not perform an audit, the objective of which would be the expression of an opinion on specified accounts or information items. Garrett Hemann Robertson, PC requested that we review documentation and transactions pertaining to @ payment of a legal settlement involving a former employee, to determine if the payment was funded, at least partially, by funds derived from a Federal/State pass-through grant to the Oregon / Mexico Education Partnership (OMEP, also referred to as the Sub Grant) under the Catalog of Federal Domestic Assistance (CFDA) 84.011 Migrant Education Program, and whether the use of these funds was appropriate and in compliance with the grant limitations and requirements. In addition, we were asked to determine if any regulatory reports documenting the use were in fact filed with the appropriate entities AKT UP Page 1