FAC Explorer

Audit 303288

FY End
2023-09-30
Total Expended
$29.23M
Findings
2
Programs
16
Organization: Nassau County, Fl (FL)
Year: 2023 Accepted: 2024-04-11
Auditor: Purvis Gray and Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392961 2023-001 Significant Deficiency - H
969403 2023-001 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $17.19M Yes 0
20.205 Highway Planning and Construction $3.72M - 0
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $1.28M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $690,106 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $596,421 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $422,316 - 0
93.563 Child Support Enforcement $122,780 - 0
90.404 2018 Hava Election Security Grants $79,862 - 0
16.585 Drug Court Discretionary Grant Program $71,697 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $48,471 - 0
16.575 Crime Victim Assistance $47,756 - 0
16.710 Public Safety Partnership and Community Policing Grants $35,249 - 0
97.042 Emergency Management Performance Grants $10,000 - 0
93.008 Medical Reserve Corps Small Grant Program $7,346 - 0
15.904 Historic Preservation Fund Grants-in-Aid $2,749 - 0
32.009 Emergency Connectivity Fund Program $1,761 - 0

Contacts

Name Title Type
Z1QNT7ZY7272 Robert Crawford Auditee
9045484807 Kevin Smith, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the state award activity of Nassau County, Florida, and is presented on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Nassau County did not elect to use the 10% de minimis indirect cost rate in Section 200.44, Indirect (F&A) Costs, of the Uniform Guidance. The accompanying schedule of expenditures of federal awards and state financial assistance includes the state award activity of Nassau County, Florida, and is presented on the modified accrual basis of accounting. During the year ended September 30, 2023, FEMA approved $690,106 of eligible expenditures that were incurred in a prior year and are included in the accompanying schedule of expenditures of federal awards and state financial assistance. Nassau County did not elect to use the 10% de minimis indirect cost rate in Section 200.44, Indirect (F&A) Costs, of the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria―Grants typically include a period of performance requirement to complete a grant funded project. Costs incurred outside the period of performance may not be reimbursable. Condition―During our testing of AL: 66.442 – Small and Underserved Communities Grant Program and CSFA: 37.077 Wastewater Treatment Facility Construction, we noted that the period of performance ended on July 31, 2023, and April 15, 2023 for the programs, respectively. The County submitted invoices for work performed outside of the period of performance in the amounts of $514,912 (AL: 66.442) and $1,307,192 (CSFA: 37.077). In addition, there is additional work to be performed on the projects. Effect―The County has requested an extension of time in order for these costs to be reimbursed. Although it is likely the grantor will extend the period of performance, as of audit issuance date the extension has not been approved and these costs are considered questioned costs. Recommendation―We recommend management review current policies and practices for tracking period of performance grant requirements to ensure grant funded projects are completed within permitted time frames or extensions obtained from grantor agencies.
Finding 2023-001
Criteria―Grants typically include a period of performance requirement to complete a grant funded project. Costs incurred outside the period of performance may not be reimbursable. Condition―During our testing of AL: 66.442 – Small and Underserved Communities Grant Program and CSFA: 37.077 Wastewater Treatment Facility Construction, we noted that the period of performance ended on July 31, 2023, and April 15, 2023 for the programs, respectively. The County submitted invoices for work performed outside of the period of performance in the amounts of $514,912 (AL: 66.442) and $1,307,192 (CSFA: 37.077). In addition, there is additional work to be performed on the projects. Effect―The County has requested an extension of time in order for these costs to be reimbursed. Although it is likely the grantor will extend the period of performance, as of audit issuance date the extension has not been approved and these costs are considered questioned costs. Recommendation―We recommend management review current policies and practices for tracking period of performance grant requirements to ensure grant funded projects are completed within permitted time frames or extensions obtained from grantor agencies.