FAC Explorer

Audit 388658

FY End
2025-06-30
Total Expended
$19.82M
Findings
1
Programs
21
Organization: City of Gresham (OR)
Year: 2025 Accepted: 2026-02-23
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175028 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $9.43M Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $1.59M Yes 1
66.958 WATER INFRASTRUCTURE FINANCE AND INNOVATION (WIFIA) $1.54M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $916,829 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $312,471 Yes 0
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $271,599 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $241,814 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $235,022 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $123,319 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $78,666 Yes 0
66.458 CLEAN WATER STATE REVOLVING FUND $64,817 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $46,057 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $31,442 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $30,807 Yes 0
66.962 GEOGRAPHIC PROGRAMS - COLUMBIA RIVER BASIN RESTORATION (CRBR) PROGRAM $28,264 Yes 0
93.304 RACIAL AND ETHNIC APPROACHES TO COMMUNITY HEALTH $27,712 Yes 0
20.507 FEDERAL TRANSIT FORMULA GRANTS $10,201 Yes 0
16.922 EQUITABLE SHARING PROGRAM $6,904 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $6,546 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $6,125 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $1,456 Yes 0

Contacts

Name Title Type
WZJBMXJT2SK6 Susan Brown Auditee
5036182276 Ashley Osten Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the City of Gresham under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of 2 CFR 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 flows of the City.
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 2 CFR 200, 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 does not qualify to use the de minimus rate per 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards because a negotiated rate exists.

Finding Details

Finding 2025-001
Criteria or specific requirement: According to Article VI of the City’s agreement, the City must submita performance report in DRGR on a semi-annual basis and must include a completed Federal financial report as an attachment to each performance report in DRGR. The City must submit these reports in DRGR no later than 30 calendar days after the end of the 6-month reporting period. Condition: During our testing, we noted the City had not filed the required reports for the period covering 7/1/2024-12/31/2024 or 1/1/2025-6/30/2025. Context: Of the two reports that were required to be filed, neither had been filed as of the date of our audit procedures. Effect: The reports were not filed timely. Cause: The City does not have an effective control to monitor reporting timelines and submission dates. This was also caused by a change in personnel responsible for submitting the required reports.Repeat finding: No. Recommendation: We recommend the City work to establish an internal tracking system to memorialize reporting deadlines and track submission of required reports under the program. Views of responsible officials: Management agrees with the auditor’s recommendation.