FAC Explorer

Audit 399305

FY End
2023-06-30
Total Expended
$5.00M
Findings
2
Programs
4
Organization: City of Cascade Locks (OR)
Year: 2023 Accepted: 2026-04-21
Auditor: ALDRICH CPAS + ADVISORS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208275 2023-004 Material Weakness Yes B
1208276 2023-004 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
66.458 CLEAN WATER STATE REVOLVING FUND $3.21M Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.09M Yes 1
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $481,023 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $212,944 Yes 0

Contacts

Name Title Type
ME5WUEUZ78F7 Marianne Bump Auditee
5413748484 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 Cascade Locks, Oregon (the City) under programs of the federal government for the year ended June 30, 2023. 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 has not elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
Criteria: 2 CFR Part 200.302(b)(7) requires the financial management system to include written procedures for determining the allowability of costs. Condition: City of Cascade Locks has not developed written procedures for determining the allowability of costs. 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 costs which are not allowable charged to the program. Recommendations: Management should develop written procedures as required by 2 CFR Part 200.302(b)(7). Views of Responsible Officials The City agrees that written procedures determining the allowability of costs should be developed. Despite this lack of procedure, the City is mindful that no funds were misappropriated during this audit.