FAC Explorer

Audit 345026

FY End
2023-06-30
Total Expended
$1.32M
Findings
2
Programs
5
Organization: City of Baker City, Oregon (OR)
Year: 2023 Accepted: 2025-03-06
Auditor: Dickey and Tremper LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525867 2023-006 Significant Deficiency Yes L
1102309 2023-006 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $476,445 Yes 1
66.458 Clean Water State Revolving Fund $416,221 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $225,382 Yes 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $129,924 - 0
20.616 National Priority Safety Programs $748 - 0

Contacts

Name Title Type
M1MKENB4PX54 Jeanie Dexter Auditee
5415242048 Robert Tremper Auditor
No contacts on file

Notes to SEFA

Title: Outstanding Loans Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Baker City, Oregon (City) under programs of the federal government for the year ended June 30, 2023. The information is presented on the modified accrual basis of accounting. 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 net position and changes in net position of the City. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City has the following net activity on loan balances payable as of June 30, 2023, of which at least a portions are Federal Funds: DEQ R126000 Sewer Loan Had $1,656,520 at Jun 30, 2021, $5,157,154 outstanding at June 30, 2022, and $5,817,724 as of June 30, 2023.

Finding Details

Finding 2023-006
Condition and criteria: The City is required to file and annual report for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. As part of the reporting process, the City designates the portion allocable to revenue replacement to allow for the amount of expenditures that can be claimed as the broad general government services category. In addition, the City reports the amount of funds that were obligated and the amount that was actually expended. All the funds were obligated, but a significant amount had not been expended at the time of the report and the City reported the funds as fully expended. The reporting discussed tranche 2 funds received in some of the narratives but not in the obligations or revenue loss sections, which should be included in the reports. Cause: There were several changes in staff during the year and the staff that filed the March 2023 report was new to the process. Staff relied on the prior year reporting, which was also did not meet regulatory requirements. The grant has a wide latitude on allowable costs and management changed their decision on costs charged to the grant causing further difficulties in reporting.
Finding 2023-006
Condition and criteria: The City is required to file and annual report for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. As part of the reporting process, the City designates the portion allocable to revenue replacement to allow for the amount of expenditures that can be claimed as the broad general government services category. In addition, the City reports the amount of funds that were obligated and the amount that was actually expended. All the funds were obligated, but a significant amount had not been expended at the time of the report and the City reported the funds as fully expended. The reporting discussed tranche 2 funds received in some of the narratives but not in the obligations or revenue loss sections, which should be included in the reports. Cause: There were several changes in staff during the year and the staff that filed the March 2023 report was new to the process. Staff relied on the prior year reporting, which was also did not meet regulatory requirements. The grant has a wide latitude on allowable costs and management changed their decision on costs charged to the grant causing further difficulties in reporting.