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Audit 13510

FY End
2023-06-30
Total Expended
$6.23M
Findings
14
Programs
12
Organization: City of Medford (OR)
Year: 2023 Accepted: 2024-01-24
Auditor: Moss Adams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9873 2023-001 Significant Deficiency - L
9874 2023-001 Significant Deficiency - L
9875 2023-001 Significant Deficiency - L
9876 2023-001 Significant Deficiency - L
9877 2023-001 Significant Deficiency - L
9878 2023-001 Significant Deficiency - L
9879 2023-001 Significant Deficiency - L
586315 2023-001 Significant Deficiency - L
586316 2023-001 Significant Deficiency - L
586317 2023-001 Significant Deficiency - L
586318 2023-001 Significant Deficiency - L
586319 2023-001 Significant Deficiency - L
586320 2023-001 Significant Deficiency - L
586321 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.47M Yes 0
20.205 Highway Planning and Construction $1.89M Yes 0
14.218 Community Development Block Grants/entitlement Grants $315,975 Yes 1
95.001 High Intensity Drug Trafficking Areas Program $90,332 - 0
16.922 Equitable Sharing Program $63,856 - 0
14.905 Lead Hazard Reduction Demonstration Grant Program $31,599 - 0
20.219 Recreational Trails Program $26,535 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $17,050 - 0
20.600 State and Community Highway Safety $2,961 - 0
20.616 National Priority Safety Programs $2,615 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,494 - 0
21.016 Equitable Sharing $1,284 - 0

Contacts

Name Title Type
JSWHRXBYEWW3 Ryan Martin Auditee
5417742030 Amanda McCleary-Moore Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. Expenditures reported on this schedule are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate. The accompanying Schedule of expenditures of federal awards includes the federal grant activity of the City of Medford (the City) under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flow of the City.
Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. Expenditures reported on this schedule are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. Expenditures reported on this schedule are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The City has not elected to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding 2023-001
Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.