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Dundee council adopts plan of action to respond to audit material weaknesses
Summary
Councilors voted to adopt a written plan of action addressing two material weaknesses identified in the city's fiscal-year audit and agreed to file the plan with the Secretary of State's audit division.
The Dundee City Council voted to adopt a plan of action dated Aug. 19, 2025, responding to two material weaknesses identified in the city's fiscal-year audit and authorized submission of the plan and supporting minutes to the Oregon Secretary of State Audits Division.
City staff explained that the Secretary of State had sent a July 11 letter requesting the city’s plan of action; the city is required by law to submit such a plan within 30 days after notification when material weaknesses are found. City staff said the plan addresses two material weaknesses that the audit identified, including the budget message/budget documentation and segregation-of-duties issues that often arise in small organizations with limited staffing.
The city administrator told the council she had spoken with Amy John, the Audit Manager at the Secretary of State’s office, who reviewed a draft and replied that “it looks great,” according to the meeting record. Staff said the plan can acknowledge limited capacity to correct certain segregation-of-duties weaknesses and that acknowledging the issue is an acceptable response when resources are constrained.
Councilors moved to adopt the plan of action and to file it with the state auditor along with minutes or a resolution evidencing adoption. A councilor moved and seconded to adopt the Plan of Action for the City of Dundee as presented and dated 08/19/2025; the motion passed by voice vote with no opposition.
Staff noted the submission is already past the 30-day target; the audit manager advised the state had noted the city’s personnel transition and had asked the city to submit the plan when feasible. The record states staff will disclose the prior weaknesses to the upcoming budget committee and verify budget message and related budget forms correlate across documents going forward.
Councilors discussed that some deficiencies in the recently adopted budget may carry forward and that the plan of action will also be used to flag these items for the budget committee during next year’s budget process. The plan does not itself change budget appropriations but is an administrative response that must be filed with the state auditors.
