Audit 362425

FY End

2024-06-30

Total Expended

$1.11M

Findings

2

Programs

3

Organization: City of Creswell (OR)

Year: 2024 Accepted: 2025-07-16

Auditor: Isler CPA

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
571491	2024-002	Significant Deficiency	-	I
1147933	2024-002	Significant Deficiency	-	I

ALN	Program	Spent	Major
20.106	Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs	$455,065	-
21.027	Coronavirus State and Local Fiscal Recovery Funds	$80,000	Yes
97.039	Hazard Mitigation Grant	$31,265	-

Contacts

Name	Title	Type
JEKMRN3LU1E1	James Piper	Auditee
5418952531	Cody Savey	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting in accordance with generally accepted accounting principles. Expenditures reported on this schedule are recognized following the cost principles in Title 2 US Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principals, 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 of Creswell has not elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Creswell 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 US Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operation of the City of Creswell, it is not intended to and does not present the financial position, changes in financial position, or cash flow for the City of Creswell.

Finding Details

Finding 2024-002

Finding 2024-002: Buy America, build America preference provisions Type of Finding: Significant Deficiency Criteria: 2 CFR 200.322(A) requires buy america, build america (BABA), preference provisions be included in subawards, contracts and purchase orders under federal awards. Condition: The City failed to include BABA preference provisions in contract with vendor. Cause: The City vetted the vendor ensuring manufacturing was occuring in the United States of America, but failed to include the required preference provisions in the contract with the vendor. Effect: The City does not have controls ensuring BABA preferences are included in all required contracts. Questioned Costs: None Further Information: There were 2 possible contracts to review for inclusion of BABA preference provisions. We reviewed both contracts, noting the other contract reviewed included BABA provisions. Repeat Finding: No Recommendation: Implement review of contracts prior to execution ensuring BABA provisions are included. Views of Responsible Officals: The City concurs with this audit finding and will implement controls to ensure required provisions are included in all contracts.

Finding 2024-002

Finding 2024-002: Buy America, build America preference provisions Type of Finding: Significant Deficiency Criteria: 2 CFR 200.322(A) requires buy america, build america (BABA), preference provisions be included in subawards, contracts and purchase orders under federal awards. Condition: The City failed to include BABA preference provisions in contract with vendor. Cause: The City vetted the vendor ensuring manufacturing was occuring in the United States of America, but failed to include the required preference provisions in the contract with the vendor. Effect: The City does not have controls ensuring BABA preferences are included in all required contracts. Questioned Costs: None Further Information: There were 2 possible contracts to review for inclusion of BABA preference provisions. We reviewed both contracts, noting the other contract reviewed included BABA provisions. Repeat Finding: No Recommendation: Implement review of contracts prior to execution ensuring BABA provisions are included. Views of Responsible Officals: The City concurs with this audit finding and will implement controls to ensure required provisions are included in all contracts.