Resolution No. 5176 - Laserfiche WebLink

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CITY OF EUGENE, OREGON Schedule of Findings and Questioned Costs June 30, 2016 Section I - Summary of Auditor’s Results 1. The auditor’s report expresses an unmodified opinion on the financial statements of the City of Eugene. 2. No significant deficiencies or material weaknesses relating to the audit of the financial statements are reported in Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other the Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 3. No instances of noncompliance material to the financial statements of the City of Eugene were disclosed during the audit. 4. No significant deficiencies or material weaknesses relating to the audit of the major federal award programs are reported in the Independent Auditor’s Report on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by OMB Uniform Guidance. 5. The auditor’s report on compliance for the major federal award programs for the City of Eugene expresses an unmodified opinion on all major federal programs. 6. An audit finding that is required to be reported in accordance with 2 CFR Section 200.516(a) is reported in this schedule. 7. The programs tested as a major programs were: Community Development Block Grants/Entitlement Grants, CFDA #14.218 Airport Improvement Program, CFDA #20.106 8. The threshold for distinguishing between Type A and B programs was $750,000. 9. The City of Eugene qualified as a low-risk auditee. Section II - Financial Statement Findings None Section III - Federal Award Findings and Questioned Costs Finding 2016-001 Program: Community Development Block grants/Entitlement Grants CFDA No.: 14.218 Federal Grantor: Department of Housing and Urban Development Award No.: B-15-MC-41-0001 Award Year: 2015-2016 Compliance Requirement: Subrecipient Monitoring Criteria or Specific Requirement 2 CFR 200.331(a) requires that pass-through entities provide certain information to subrecipients including specific pieces of information identifying the subaward and the federal award from which it is sourced. 2 CFR 200.331(a) also requires that the certain information identifying the subrecipient agree to the subrecipients profile in the System for Award Management (SAM.gov). Condition It was noted that the City’s agreements with subrecipients did not provide all information required by 2 CFR 200.331(a). It was also noted that one subrecipient did not appear to be registered on SAM.gov. Cause The City continued using subrecipient agreement formats that had not been updated to conform to 2 CFR 200.331(a). The City did not perform verification in SAM.gov of information provided by subrecipients. continued 165