FAC Explorer

Audit 25448

FY End
2022-09-30
Total Expended
$1.24M
Findings
2
Programs
3
Organization: City of Green Cove Springs, Fl (FL)
Year: 2022 Accepted: 2023-06-27
Auditor: James Moore & CO Pl

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30450 2022-002 Significant Deficiency - I
606892 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.23M Yes 1
16.738 Fdle-2020 Edward Byrne Memorial Justice Assistance Grant Program $1,583 - 0
16.034 Covid-19 - 2020 Coronavirus Emergency Supplemental Funding Program $1,071 - 0

Contacts

Name Title Type
L851HJSZL5J5 Dorothy Abbott Auditee
9042977500 Caitlan Walker Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal grant awards and state financial assistance activity of the City of Green Cove Springs, Florida (the City). 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) and Section 215.97, Florida Statutes. 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 and state financial assistance includes the federal grant awards and state financial assistance activity of the City of Green Cove Springs, Florida (the City). 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) and Section 215.97, Florida Statutes. 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 ? Coronavirus State and Local Fiscal Recovery Funds ? Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Criteria: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under this program. Condition: During our testing, it was noted that 14 of 14 expenditure selections for this program did not have suspension and debarment evaluated or documented, and there was no formal control policy for the City to evaluate and document suspension and debarment for expenditures in this program. Cause: The City was unaware that this requirement applied to CSLRF funding under the revenue replacement method. Effect: By not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation: We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.
Finding 2022-002
2022-002 ? ALN 21.027 ? Coronavirus State and Local Fiscal Recovery Funds ? Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Criteria: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under this program. Condition: During our testing, it was noted that 14 of 14 expenditure selections for this program did not have suspension and debarment evaluated or documented, and there was no formal control policy for the City to evaluate and document suspension and debarment for expenditures in this program. Cause: The City was unaware that this requirement applied to CSLRF funding under the revenue replacement method. Effect: By not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation: We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.