FAC Explorer

Audit 19753

FY End
2022-09-30
Total Expended
$6.08M
Findings
2
Programs
13
Organization: City of Coral Springs, Florida (FL)
Year: 2022 Accepted: 2023-06-01
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21353 2022-001 Significant Deficiency - L
597795 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $2.13M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.65M Yes 0
16.922 Equitable Sharing Program $429,785 - 0
16.835 Body Worn Camera Policy and Implementation $300,000 - 0
84.425 Education Stabilization Fund $264,743 - 0
97.067 Homeland Security Grant Program $262,901 - 0
20.600 State and Community Highway Safety $40,000 - 0
45.129 Promotion of the Humanities_federal/state Partnership $25,000 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $22,929 - 0
14.218 Community Development Block Grants/entitlement Grants $10,000 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,829 - 0
45.025 Promotion of the Arts_partnership Agreements $4,220 - 0
14.239 Home Investment Partnerships Program $260 - 0

Contacts

Name Title Type
JQ6MLCKMLBK9 Kim Moskowitz Auditee
9543445957 Anil Harris Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Disaster Grants Public Assistance Grant Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance (the Schedules) includes the federal and state award activity of the City of Coral Springs, Florida (the City) under programs of the federal and state government for the year ended September 30, 2022. The information in the Schedules 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) and Chapter 10.550, Rules of the Auditor General of the State of Florida (Chapter 10.550). Because the Schedules present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in fund balance/net position or cash flows of the City. The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the Citys basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported in the Schedule for ALN #97.036, Disaster Grants Public Assistance, include $325,189 of expenditures incurred by the City in prior years and was awarded during the year ended September 30, 2022.
Title: Note 5. Subrecipient Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance (the Schedules) includes the federal and state award activity of the City of Coral Springs, Florida (the City) under programs of the federal and state government for the year ended September 30, 2022. The information in the Schedules 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) and Chapter 10.550, Rules of the Auditor General of the State of Florida (Chapter 10.550). Because the Schedules present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in fund balance/net position or cash flows of the City. The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the Citys basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal awards and state financial assistance presented in the Schedules, the City did not provide any amounts to subrecipients.

Finding Details

Finding 2022-001
IC 2022-001 Reporting U.S. Department of Commerce Economic Development Cluster Stormwater Improvements Assistance Listing Number: 11.307 Criteria: The City is required to file Form SF-425, Federal Financial Report on a bi-annual basis, until the end of the grant?s period of performance. Condition: We noted that Form SF-425, Federal Financial Report was not submitted to the grantor on a bi-annual basis, as required by program guidelines. Cause: Lack of effective administrative oversight of the grant program. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Questioned costs: Not applicable. Context: The finding is considered systemic in nature. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of Form SF-425, Federal Financial Report to the grantor on a bi-annual basis, until the end of the grant?s period of performance.
Finding 2022-001
IC 2022-001 Reporting U.S. Department of Commerce Economic Development Cluster Stormwater Improvements Assistance Listing Number: 11.307 Criteria: The City is required to file Form SF-425, Federal Financial Report on a bi-annual basis, until the end of the grant?s period of performance. Condition: We noted that Form SF-425, Federal Financial Report was not submitted to the grantor on a bi-annual basis, as required by program guidelines. Cause: Lack of effective administrative oversight of the grant program. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Questioned costs: Not applicable. Context: The finding is considered systemic in nature. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of Form SF-425, Federal Financial Report to the grantor on a bi-annual basis, until the end of the grant?s period of performance.