FAC Explorer

Audit 387665

FY End
2025-06-30
Total Expended
$1.88M
Findings
1
Programs
5
Organization: City of Woodburn (OR)
Year: 2025 Accepted: 2026-02-17
Auditor: ALDRICH CPAS + ADVISORS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174004 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.05M Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $450,000 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $113,087 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $64,072 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $34,500 Yes 0

Contacts

Name Title Type
XFXCFLYQ8DP6 Tony Turley Auditee
5039825211 Andy Maffia Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Woodburn, Oregon (the City) under programs of the federal government for the year ended June 30, 2025. The information in the 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 position, or cash flows of the City.
Expenditures reported on the Schedule are presented 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.
The City did not elect to use the 10 percent de minimis indirect cost rate (15 percent after October 1, 2024) as allowed under the Uniform Guidance. The City allocates indirect costs as allowed by each grant.

Finding Details

Finding 2025-001
21-027 - Coronavirus State and Local Fiscal Recovery Funds Criteria 2 CFR Part 200.302(b)(7) requires the financial management system to include written procedures for determining the allowability of costs. Condition The City has not developed written procedures for determining the allowability of costs for departments outside of transit. Cause Administration did not have written procedures for determining the allowability of costs. Effect Unallowable costs could be charged to the program. Questioned Costs None Perspective Written procedures for determining the allowability of costs is integral to the proper design of internal controls. However, the results of audit procedures did not detect any unallowable costs charged to the program. Recommendations Management should develop written procedures as required by 2 CFR Part 200.302(b)(7) for all departments within the City. Views of Responsible Officials Management will incorporate written procedures for determining the allowability of costs into the City’s Financial Plan document, which already includes a section for City-wide policies related to grant administration.