FAC Explorer

Audit 393485

FY End
2025-06-30
Total Expended
$11.84M
Findings
2
Programs
16
Organization: City of Medford (OR)
Year: 2025 Accepted: 2026-03-23
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182117 2025-001 Material Weakness Yes L
1182118 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $2.27M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.01M Yes 0
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $933,053 Yes 0
21.016 EQUITABLE SHARING $587,924 Yes 0
14.905 LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM $239,557 Yes 0
16.922 EQUITABLE SHARING PROGRAM $149,790 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $113,474 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $60,057 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $31,081 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $30,068 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $27,352 Yes 0
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $17,000 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $13,214 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $12,268 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $2,011 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $1,117 Yes 0

Contacts

Name Title Type
JSWHRXBYEWW3 Trevor Williams Auditee
5417742038 Amanda Moore 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 Medford, Oregon (the City) 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 Title 2 U.S. Code of Federal Regulations (CFR) 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 flow of the City.
The accompanying Schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. Expenditures reported on the Schedule are recognized following Uniform Guidance, 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 has not elected to use the de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2025-001
2025-001 Reporting (Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance) Criteria: The City is required to file quarterly SF-425, Federal Financial Reports for each award and under the requirements of 2 CFR 200.329, the City is required to submit performance reports (COPS Progress Reports) semi-annually during the life of the award for each award. Condition: Four COPS Progress Reports were not submitted timely during the year ended June 30, 2025. Context: During our audit, we tested all reports for timely filing. We tested twelve SF-425 reports and six performance reports and noted four of the performance reports were filed after the due date. Cause: The City has not implemented the proper controls to ensure all required COPS Progress reports are submitted to the federal agency timely. Effect: COPS performance reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: Management agrees with the finding.