FAC Explorer

Audit 26089

FY End
2022-06-30
Total Expended
$1.55M
Findings
4
Programs
9
Organization: City of Sandy (OR)
Year: 2022 Accepted: 2023-01-11
Auditor: Talbot Korvola & Warwick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31474 2022-002 Significant Deficiency - I
31475 2022-002 Significant Deficiency - I
607916 2022-002 Significant Deficiency - I
607917 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.509 Covid-19 Formula Grants for Rural Areas and Tribal Transit Program $444,377 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $423,197 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $255,000 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $37,150 - 0
20.224 Federal Lands Access Program $31,600 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $25,720 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $15,396 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,860 - 0
93.053 Nutrition Services Incentive Program $-492 - 0

Contacts

Name Title Type
RPCMHNGRWDD1 Tyler Deems Auditee
5038261079 Timothy Gillette Auditor
No contacts on file

Notes to SEFA

Title: Note 4. Subrecipients Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Sandy, Oregon (the City) under programs of the federal government for the year ended June 30, 2022. 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). 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 assets, or cash flows of the City.Note 2. Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no amounts paid to subrecipients by the City from federal funds for the year ended June 30, 2022.

Finding Details

Finding 2022-002
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Federal program: 20.513 Total Enhanced Mobility of Seniors and Individuals With Disabilities Federal agency: U. S. Department of Transportation Award year: 2021-2022 Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at sam.gov/content/home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: The City?s internal controls did not properly identify and/or document its covered transactions of $25,000 or more, that require verification. Cause: The City did not retain evidence that it complied with the suspension and debarment requirements. Effect or potential effect: The City is not able to show compliance with suspension and debarment requirements. Questioned costs: No questioned costs identified. Context: Out of six covered transactions totaling $1,388,223, a sample of two transactions totaling $1,082,370 was selected. The two transactions tested did not have evidence of System for Award Management (SAM) check performed. Recommendation: The City should implement controls to document compliance with suspension and debarment requirements. Views of responsible officials: The City understands and concurs with this finding and recommendation.
Finding 2022-002
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Federal program: 20.513 Total Enhanced Mobility of Seniors and Individuals With Disabilities Federal agency: U. S. Department of Transportation Award year: 2021-2022 Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at sam.gov/content/home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: The City?s internal controls did not properly identify and/or document its covered transactions of $25,000 or more, that require verification. Cause: The City did not retain evidence that it complied with the suspension and debarment requirements. Effect or potential effect: The City is not able to show compliance with suspension and debarment requirements. Questioned costs: No questioned costs identified. Context: Out of six covered transactions totaling $1,388,223, a sample of two transactions totaling $1,082,370 was selected. The two transactions tested did not have evidence of System for Award Management (SAM) check performed. Recommendation: The City should implement controls to document compliance with suspension and debarment requirements. Views of responsible officials: The City understands and concurs with this finding and recommendation.
Finding 2022-002
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Federal program: 20.513 Total Enhanced Mobility of Seniors and Individuals With Disabilities Federal agency: U. S. Department of Transportation Award year: 2021-2022 Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at sam.gov/content/home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: The City?s internal controls did not properly identify and/or document its covered transactions of $25,000 or more, that require verification. Cause: The City did not retain evidence that it complied with the suspension and debarment requirements. Effect or potential effect: The City is not able to show compliance with suspension and debarment requirements. Questioned costs: No questioned costs identified. Context: Out of six covered transactions totaling $1,388,223, a sample of two transactions totaling $1,082,370 was selected. The two transactions tested did not have evidence of System for Award Management (SAM) check performed. Recommendation: The City should implement controls to document compliance with suspension and debarment requirements. Views of responsible officials: The City understands and concurs with this finding and recommendation.
Finding 2022-002
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Federal program: 20.513 Total Enhanced Mobility of Seniors and Individuals With Disabilities Federal agency: U. S. Department of Transportation Award year: 2021-2022 Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at sam.gov/content/home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: The City?s internal controls did not properly identify and/or document its covered transactions of $25,000 or more, that require verification. Cause: The City did not retain evidence that it complied with the suspension and debarment requirements. Effect or potential effect: The City is not able to show compliance with suspension and debarment requirements. Questioned costs: No questioned costs identified. Context: Out of six covered transactions totaling $1,388,223, a sample of two transactions totaling $1,082,370 was selected. The two transactions tested did not have evidence of System for Award Management (SAM) check performed. Recommendation: The City should implement controls to document compliance with suspension and debarment requirements. Views of responsible officials: The City understands and concurs with this finding and recommendation.