Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Signficiant Deficiency - Internal Controls over Procurement
Department of Treasury - Direct Program- COVID 19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 - Program Year 2023
Criteria - Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) award funds may be used to enter into contracts to procure goods and services necessary to implement one or more of the eligible purposes outline in 42 sections 802(c) and 803(c) and the Treasury's Interim and Final Rules. Recipients are expected to have procurement standards outline in the Uniform Guidance as set out in 2 CFR sections 200.318 through 200.326.
Condition- The County did not obtain the supporting documentation from the Medical Examiner's Office at the time of the purchases to support that the procurement standards as outline in Uniform Guidance had been followed.
Cause/Effect - The State of Florida Medical Examiner does have procurement policies in place that state that the County's Medical Examiner shall follow the procurement standards as outline in the Uniform Guidance. The County Medical Examiner follows the procurement policies of the State of Florida Medical Examiner. However, the County did not obtain documentation from the County Medical Examiner to support the procurement policies and Uniform Guidance had been followed as of the time of the purchase.
Questioned Costs- None
Auditor's Recommendation - We recommend the County obtain all documentation to support compliance with procurement under Uniform Guidance prior to the purchase of goods or services.
Management Response - See Correction Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Material Weakness- Internal Controls over Reporting and Noncompliance
Department of Housing and Urban Development - Direct Program - CDBG Entitlement Grants Cluster-ALN 14.218 - Program Year 2023
Criteria- 2 CFR section 200.303 - Internal Controls of the Uniform Guidance states that the non-federal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards in Internal Control in the Federal Government" issued by the Comptroller General of the United States of the "Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)".
2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made.
Condition- The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not report representing $2,417,617 in total.
Cause/ Effect - The County did no have internal controls in place to ensure accurate and timely subaward information is reported to the FSRS.
Questioned Costs- None
Auditor's Recommendation - We recommend that the County have policies in place to ensure information si report to the FSRS as required by FFATA.
Management Response - See Corrective Action Plan Letter
Signficiant Deficiency - Internal Controls over Procurement
Department of Treasury - Direct Program- COVID 19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 - Program Year 2023
Criteria - Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) award funds may be used to enter into contracts to procure goods and services necessary to implement one or more of the eligible purposes outline in 42 sections 802(c) and 803(c) and the Treasury's Interim and Final Rules. Recipients are expected to have procurement standards outline in the Uniform Guidance as set out in 2 CFR sections 200.318 through 200.326.
Condition- The County did not obtain the supporting documentation from the Medical Examiner's Office at the time of the purchases to support that the procurement standards as outline in Uniform Guidance had been followed.
Cause/Effect - The State of Florida Medical Examiner does have procurement policies in place that state that the County's Medical Examiner shall follow the procurement standards as outline in the Uniform Guidance. The County Medical Examiner follows the procurement policies of the State of Florida Medical Examiner. However, the County did not obtain documentation from the County Medical Examiner to support the procurement policies and Uniform Guidance had been followed as of the time of the purchase.
Questioned Costs- None
Auditor's Recommendation - We recommend the County obtain all documentation to support compliance with procurement under Uniform Guidance prior to the purchase of goods or services.
Management Response - See Correction Plan Letter