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<br />CITY OF EUGENE, OREGON <br /> <br />Schedule of Findings and Questioned Costs <br /> <br />June 30, 2018 <br /> <br />Section I - Summary of Auditor’s Results <br /> <br />1. The auditor’s report expresses an unmodified opinion on whether the financial statements of the City of Eugene were <br />prepared in accordance with Generally Accepted Accounting Principles. <br /> <br />2. No significant deficiencies or material weaknesses relating to the audit of the financial statements are reported in the <br />Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters <br />Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. <br /> <br />3. No instances of noncompliance material to the financial statements of the City of Eugene, which would be required to <br />be reported in accordance with Government Auditing Standards, were disclosed during the audit. <br /> <br />4. No significant deficiencies or material weaknesses relating to the audit of the major federal award programs are <br />reported in the Independent Auditor’s Report on Compliance for Each Major Federal Program and on Internal Control <br />over Compliance Required by OMB Uniform Guidance. <br /> <br />5. The auditor’s report on compliance for the major federal award programs for the City of Eugene expresses an <br />unmodified opinion on all major federal programs. <br /> <br />6. There were no audit findings that were required to be reported in accordance with 2 CFR Section 200.516(a) reported <br />in this schedule. <br /> <br />7. The programs tested as a major programs were: <br /> <br /> Community Development Block Grants/Entitlement Grants, CFDA #14.218 <br /> Airport Improvement Program, CFDA #20.106 <br /> <br />8. The threshold for distinguishing between Type A and B programs was $750,000. <br /> <br />9. The City of Eugene did not qualify as a low-risk auditee. <br /> <br /> <br />Section II - Financial Statement Findings <br /> <br />None <br /> <br /> <br />Section III - Federal Award Findings and Questioned Costs <br /> <br />None <br /> <br /> <br />Section IV – Summary Schedule of Prior Audit Findings <br /> <br />Reference <br />Number Finding and Corrective Action Plan <br /> <br />2017-001 Finding: The City’s Community Development Block grants/Entitlement Grants subrecipient agreement format <br />had not been updated to conform to 2 CFR 200.331(a). - Subrecipient Monitoring <br /> <br /> Stat us: Corrective action was implemented. Subreceipient agreements were updated to ensure all required <br />information is included and procedures were amended to ensure subreceipient reporting requirements remain up <br />to date. <br />177 <br />December 10, 2018, Meeting - Item 2D