FAC Explorer

Finding 1182118 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-23
Audit: 393485
Organization: City of Medford (OR)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: The City failed to submit four COPS Progress Reports on time, indicating a significant deficiency in internal controls over compliance.
  • Impacted Requirements: The City must file quarterly SF-425 reports and semi-annual performance reports as mandated by 2 CFR 200.329.
  • Recommended Follow-up: Implement stronger controls to ensure all required reports are submitted by their due dates.

Finding Text

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.

Corrective Action Plan

Finding Reference Number: 2025-001 Description of Finding: The City has not implemented the proper controls to ensure all required COPS Performance reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: Staff has received instruction on proper submission of performance reports in the online portal by the Department of Justice and now inform the Finance Department when reports are submitted. Finance monitors performance report due dates to ensure timely submission. Projected Completion Date: September 2, 2025 Names of Contact Persons: Aaron Ott, Emergency Manager, Fire Department and Trevor Arnold, Deputy Police Chief, Police Department

Categories

Reporting

Other Findings in this Audit

  • 1182117 2025-001
    Material Weakness Repeat

Programs in Audit

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