FAC Explorer

Audit 412958

FY End
2025-06-30
Total Expended
$5.12M
Findings
1
Programs
13
Organization: City of Albany (OR)
Year: 2025 Accepted: 2026-09-29
Auditor: SINGERLEWAK LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238102 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.33M Yes 1
20.507 FEDERAL TRANSIT FORMULA GRANTS $1.27M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.24M Yes 0
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $446,234 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $341,968 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $134,280 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $96,290 Yes 0
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $77,846 Yes 0
16.575 CRIME VICTIM ASSISTANCE $69,073 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $8,147 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $5,517 Yes 0
16.922 EQUITABLE SHARING PROGRAM $2,850 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $2,597 Yes 0

Contacts

Name Title Type
ZBCVCUBFETA2 Jeanna Yeager Auditee
5419177500 Brad Bingenheimer Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Albany 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 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 City of Albany, it is not intended to and does not present the financial position, changes in net position, or cash flows of City of Albany.
Expenditures reported on the schedule are reported 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.
City of Albany has not elected to use the de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-003
2025-003 – Late Submissions for Financial Reporting Criteria: Per the Airport Improvement Program reporting requirements, the recipient must submit annually an SF-271 Outlay Report and Request for Reimbursement for Construction Programs and an SF-425 Federal Financial Report no later than December 31st of each year. Condition: The annual SF-271 and SF-425 reports were not submitted timely. Cause: The annual reports were not submitted by December 31st, as required by the Airport Improvement Program Effect or Potential Effect: Late submissions resulted in non-compliance with reporting requirements. Context: The Transportation Manager relied on a reminder from FAA to submit these reports, which did not occur as had previously. Recommendation: We recommend that the City implement procedures to ensure compliance with filing requirements. Views of Management: The City agrees with the finding and recommendation, and will develop a process to monitor grant reporting requirements.