FAC Explorer

Finding 1175028 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-23
Audit: 388658
Organization: City of Gresham (OR)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: The City failed to submit required performance reports for two reporting periods.
  • Impacted Requirements: Reports were due within 30 days after each 6-month period, as mandated by Article VI of the City’s agreement.
  • Recommended Follow-Up: Establish an internal tracking system to monitor reporting deadlines and ensure timely submissions.

Finding Text

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.

Corrective Action Plan

Finding 2025-001 – Reporting – Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance Management agrees with the finding and the auditor’s recommendation. Contacts responsible for corrective action: Susan Brown, Finance and Accounting Services Manager susan.brown@greshamoregon.gov 503-618-2276 Bill Eggert, Budget Manager bill.eggert@greshamoregon.gov 503-618-2927 Corrective action planned: Management will investigate functionality within the City’s ERP system to store information about reporting responsibilities and deadlines associated with individual grants, which will make information available to management and staff if there is turnover in a responsible position during the lifecycle of a grant. Management will also evaluate assigning responsibility to specific staff to monitor that required reporting is completed within established deadlines. Anticipated completion date: June 30, 2026

Categories

Reporting

Programs in Audit

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