FAC Explorer

Audit 16968

FY End
2022-09-30
Total Expended
$4.95M
Findings
2
Programs
3
Organization: City of St Augustine Beach (FL)
Year: 2022 Accepted: 2023-04-05
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12487 2022-002 Significant Deficiency - AB
588929 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $3.51M Yes 1
97.039 Hazard Mitigation Grant $32,213 Yes 0
11.419 Coastal Zone Management Administration Awards $11,000 - 0

Contacts

Name Title Type
UNUVGCNMMAH5 Patricia Douylliez Auditee
9044712122 Caitlan Walker Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients: Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant awards of the City of St. Augustine Beach, Florida (the City), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. During the year ended September 30, 2022, the City provided no federal awards to subrecipients.
Title: Contingency: Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant awards of the City of St. Augustine Beach, Florida (the City), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. Project expenditures are subject to audit and adjustment. If any expenditures were to be disallowed by the grantor agency as a result of such an audit, any claim for reimbursement to the grantor agency would become a liability of the City. In the opinion of management, all project expenditures included on the accompanying schedule are in compliance with the terms of the project agreements and applicable federal and state laws and regulations.

Finding Details

Finding 2022-002
2022-002 ? ALN #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. Condition: Out of 40 employee paychecks tested, eight salaried employee had timesheets that were not properly approved by supervisors per the written payroll policy. Criteria: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provides governments funding to recoup funds to the extent of revenue lost due to COVID-19. The Standard Allowance elected by the City permits governments to recoup revenue based on payroll expenditures. Per City policy, all employee timesheets, for both salaried and hourly employees, and pay rates must be approved. Cause: The City changed to electronic timekeeping and deviated from the established review and approval process for salaried employee timesheets. Effect: The missing timesheet approval could result in inaccurate timekeeping for salaried employees. Recommendation: We recommend the City?s established payroll policy be properly followed.
Finding 2022-002
2022-002 ? ALN #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. Condition: Out of 40 employee paychecks tested, eight salaried employee had timesheets that were not properly approved by supervisors per the written payroll policy. Criteria: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provides governments funding to recoup funds to the extent of revenue lost due to COVID-19. The Standard Allowance elected by the City permits governments to recoup revenue based on payroll expenditures. Per City policy, all employee timesheets, for both salaried and hourly employees, and pay rates must be approved. Cause: The City changed to electronic timekeeping and deviated from the established review and approval process for salaried employee timesheets. Effect: The missing timesheet approval could result in inaccurate timekeeping for salaried employees. Recommendation: We recommend the City?s established payroll policy be properly followed.