FAC Explorer

Audit 304828

FY End
2023-09-30
Total Expended
$39.75M
Findings
4
Programs
25
Organization: Polk County, Florida (FL)
Year: 2023 Accepted: 2024-04-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394961 2023-002 Significant Deficiency - L
394962 2023-001 Significant Deficiency Yes L
971403 2023-002 Significant Deficiency - L
971404 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.86M Yes 1
21.023 Emergency Rental Assistance Program $6.89M Yes 0
97.039 Hazard Mitigation Grant $2.83M Yes 1
14.239 Home Investment Partnerships Program $2.51M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.25M Yes 0
20.219 Recreational Trails Program $1.00M - 0
20.205 Highway Planning and Construction $989,858 - 0
14.218 Community Development Block Grants/entitlement Grants $877,878 - 0
93.493 Congressional Directive Spending Projects $406,608 - 0
93.575 Child Care and Development Block Grant $304,611 - 0
93.563 Child Support Enforcement $298,336 - 0
90.404 2018 Hava Election Security Grants $181,664 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $129,259 - 0
93.498 Provider Relief Fund $126,513 - 0
97.042 Emergency Management Performance Grants $117,525 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $93,059 - 0
16.812 Second Chance Act Reentry Initiative $89,305 - 0
94.002 Retired and Senior Volunteer Program $86,739 - 0
93.558 Temporary Assistance for Needy Families $85,013 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $83,876 - 0
93.556 Promoting Safe and Stable Families $46,438 - 0
93.958 Block Grants for Community Mental Health Services $24,617 - 0
14.231 Emergency Solutions Grant Program $20,758 - 0
90.401 Help America Vote Act Requirements Payments $11,401 - 0
15.631 Partners for Fish and Wildlife $11,044 - 0

Contacts

Name Title Type
JBN5EHFNGUG9 Mark Meeks Auditee
8635346717 Lance Schmidt Auditor
No contacts on file

Notes to SEFA

Title: OUNCE OF PREVENTION MATCH Accounting Policies: GENERAL The accompanying schedule of expenditures of federal awards and state financial assistance (the Schedule) presents the activity of all federal awards and state financial assistance of Polk County, Florida (the County). The County reporting entity is defined in Note 1 to the County's basic financial statements for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 691-5, Rules of the Florida Department of Financial Services. The Schedule presents only a selected portion of the operations of the County and is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Therefore, some amounts presented in the Schedule may differ from amounts presented or used in the preparation of the basic financial statements for the fiscal year ended September 30, 2023. BASIS OF ACCOUNTING The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements for the year ended September 30, 2023. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 691-5, Rules of the Florida Department of Financial Services for all awards with the exception of Assistance Listing Numbers (formally CFDA) 21.019 and 21.027, which follow criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The county has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. In addition to the amounts listed on the Schedule, the County received additional funding from the state of Florida as a match for certain Federal programs. The amounts listed below represent the funding provided by the state of Florida as a match to the specified federal programs. Agency/Program - Assistance Listing Number - Grant Identification - Expenditures State Matching Monies Passed Through the Ounce of Prevenion Fund of Florida and Health Families Promoting Safe and Stable Families - 93.556 - #20-25-05 (Amendment #6) - $17,897 Promoting Safe and Stable Families - 93.556 - #20-25-05 (Amendment #11) - $4995 Total Program: $22,892 Temporary Assistance for Needy Families - 93.558 - #20-25-05 (Amendment #11) - $149,281 Child Care and Development Block Grant - 93.575 - #20-25-05 (Amendment #6) - $534,890 Total State Matching Monies: $707063
Title: MATCH REQUIREMENT Accounting Policies: GENERAL The accompanying schedule of expenditures of federal awards and state financial assistance (the Schedule) presents the activity of all federal awards and state financial assistance of Polk County, Florida (the County). The County reporting entity is defined in Note 1 to the County's basic financial statements for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 691-5, Rules of the Florida Department of Financial Services. The Schedule presents only a selected portion of the operations of the County and is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Therefore, some amounts presented in the Schedule may differ from amounts presented or used in the preparation of the basic financial statements for the fiscal year ended September 30, 2023. BASIS OF ACCOUNTING The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements for the year ended September 30, 2023. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 691-5, Rules of the Florida Department of Financial Services for all awards with the exception of Assistance Listing Numbers (formally CFDA) 21.019 and 21.027, which follow criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The county has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The County receives a substantial portion of its support from various funding sources which required a local match. The County has satisfied all matching requirements through local grants and by incurring sufficient eligible expenses. As required under certain contracts, the County is required to match varying percentages of contract funds received. This match may be cash, in-kind, or a combination. For the year ended September 30, 2023, the County met its matching requirements for all related contracts.

Finding Details

Finding 2023-002
2023-002 Reporting Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number: See table below Award Period: See table below Contract Number - Contract Start Date - Contract End Date - Modificaion End Date #1 - Modification End Date #2 H0684 - 06/29/2022 - 05/31/2024 - N/A - N/A H0890 - 01/20/2023 - 09/30/2023 - 12/31/2023 - N/A H0892 - 01/20/2023 - 09/30/2023 - 12/31/2023 - N/A H0891 - 01/24/2023 - 09/30/2023 - 13/31/2023 - NA H0164 - 06/08/2019 - 03/31/-2021 - 01/31/2023 - 04/30/2024 H0165 - 02/22/2019 - 07/31/2021 - 10/31/2023 - N/A H0387 - 05/13/2020 - 01/31/2021 - 08/31/2022 - 04/30/2024 H0245 - 01/14/2020 - 08/31/2021 - 10/31/2023 - N/A H0341 - 10/06/2020 - 01/31/2022 - 13/31/2023 - N/A H0343 - 07/07/2020 - 06/30/2021 - 03/31/2024 - N/A H0349 - 11/17/2020 - 12/31/2022 - 04/30/2024 - N/A H0510 - 10/28/2021 - 04/30/2023 - 05/31/2024 - N/A H0373 - 04/20/2020 - 02/28/2022 - 10/31/2023 - N/A H0370 - 02/19/2020 - 13/31/2021 - 10/31/2023 - N/A H0488 - 01/08/2021 - 11/30/2022 - 02/09/2024 - N/A Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County’s scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. Condition: Certain reports reviewed had errors in the reporting as noted below: Exceptions Noted - Number of Items Tested - Number of Exceptions - Error Rate Untimely submission of quarterly reports - 19 - 11 - 58% Quarterly report submitted with incorrect grant number - 19 - 2 - 11% Missing quarterly report - 19 - 1 - 5% Porject expenditures were incorrectly stated, and no adequate documentation was provided - 19 - 15 - 79% No review performed over the quarterly reports before it is submitted to Florida Division of Emergency Management - 19 - 19 - 100% Questioned costs: N/A Context: The auditors tested 5 reports and all four quarterly reports (if applicable) with a total sample of nineteen (19) items tested. Cause: An adequate review was not being performed over the quarterly reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County’s grant programs. Repeat Finding: No Recommendation: We recommend that the quarterly reports be reviewed by an appropriate member of management. That review should be documented to ensure a complete audit trail. In addition, all reports should be stored in a centralized location for easy future access. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: Z1890 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The U.S. Treasury Department's current version of its Coronavirus State and Local Fiscal Recovery Funds Guidance on Recipient Compliance and Reporting Responsibilities (collectively, the "SLFRF Guidance") provides information on the reporting requirements of the program. During the audit period, quarterly Project and Expenditure Reports were required under this guidance. The quarterly Project and Expenditure Reports contain key line items under the following three subcategories: 1) Obligations and Expenditures, 2) Subawards, and 3) Detailed information on any loans issued; contracts and grants awarded; transfers made to other government entities; and direct payments made by the recipient that are greater than $50,000. Condition: Certain reports reviewed had errors in the reporting as noted below: Exeption Type - Number of Items Testes - Number of Exceptions Expenditure amount did not agree to schedule of expenditures - 32 - 7 Expenditures were incorrectly classified - 32 - 7 Obligated amounts per Organization’s contract did not agree with value reported as obligated on quarterly reports - 32 - 20 Questioned costs: N/A Context: The auditors selected and tested a statistically valid sample of 8 organizations reported on the interim report and all 4 quarterly reports until a total sample of 32 items were tested. Cause: The information reported to the Treasury was not supported by accurate information. In addition, the reporting errors were not identified in the review of the reports. Effect: Inaccurate data is reported to the Treasury. Repeat Finding: Yes. Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely reconciliation of accounting transactions to allow for accurate reporting of expenditures through the quarter. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Reporting Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number: See table below Award Period: See table below Contract Number - Contract Start Date - Contract End Date - Modificaion End Date #1 - Modification End Date #2 H0684 - 06/29/2022 - 05/31/2024 - N/A - N/A H0890 - 01/20/2023 - 09/30/2023 - 12/31/2023 - N/A H0892 - 01/20/2023 - 09/30/2023 - 12/31/2023 - N/A H0891 - 01/24/2023 - 09/30/2023 - 13/31/2023 - NA H0164 - 06/08/2019 - 03/31/-2021 - 01/31/2023 - 04/30/2024 H0165 - 02/22/2019 - 07/31/2021 - 10/31/2023 - N/A H0387 - 05/13/2020 - 01/31/2021 - 08/31/2022 - 04/30/2024 H0245 - 01/14/2020 - 08/31/2021 - 10/31/2023 - N/A H0341 - 10/06/2020 - 01/31/2022 - 13/31/2023 - N/A H0343 - 07/07/2020 - 06/30/2021 - 03/31/2024 - N/A H0349 - 11/17/2020 - 12/31/2022 - 04/30/2024 - N/A H0510 - 10/28/2021 - 04/30/2023 - 05/31/2024 - N/A H0373 - 04/20/2020 - 02/28/2022 - 10/31/2023 - N/A H0370 - 02/19/2020 - 13/31/2021 - 10/31/2023 - N/A H0488 - 01/08/2021 - 11/30/2022 - 02/09/2024 - N/A Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County’s scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. Condition: Certain reports reviewed had errors in the reporting as noted below: Exceptions Noted - Number of Items Tested - Number of Exceptions - Error Rate Untimely submission of quarterly reports - 19 - 11 - 58% Quarterly report submitted with incorrect grant number - 19 - 2 - 11% Missing quarterly report - 19 - 1 - 5% Porject expenditures were incorrectly stated, and no adequate documentation was provided - 19 - 15 - 79% No review performed over the quarterly reports before it is submitted to Florida Division of Emergency Management - 19 - 19 - 100% Questioned costs: N/A Context: The auditors tested 5 reports and all four quarterly reports (if applicable) with a total sample of nineteen (19) items tested. Cause: An adequate review was not being performed over the quarterly reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County’s grant programs. Repeat Finding: No Recommendation: We recommend that the quarterly reports be reviewed by an appropriate member of management. That review should be documented to ensure a complete audit trail. In addition, all reports should be stored in a centralized location for easy future access. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: Z1890 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The U.S. Treasury Department's current version of its Coronavirus State and Local Fiscal Recovery Funds Guidance on Recipient Compliance and Reporting Responsibilities (collectively, the "SLFRF Guidance") provides information on the reporting requirements of the program. During the audit period, quarterly Project and Expenditure Reports were required under this guidance. The quarterly Project and Expenditure Reports contain key line items under the following three subcategories: 1) Obligations and Expenditures, 2) Subawards, and 3) Detailed information on any loans issued; contracts and grants awarded; transfers made to other government entities; and direct payments made by the recipient that are greater than $50,000. Condition: Certain reports reviewed had errors in the reporting as noted below: Exeption Type - Number of Items Testes - Number of Exceptions Expenditure amount did not agree to schedule of expenditures - 32 - 7 Expenditures were incorrectly classified - 32 - 7 Obligated amounts per Organization’s contract did not agree with value reported as obligated on quarterly reports - 32 - 20 Questioned costs: N/A Context: The auditors selected and tested a statistically valid sample of 8 organizations reported on the interim report and all 4 quarterly reports until a total sample of 32 items were tested. Cause: The information reported to the Treasury was not supported by accurate information. In addition, the reporting errors were not identified in the review of the reports. Effect: Inaccurate data is reported to the Treasury. Repeat Finding: Yes. Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely reconciliation of accounting transactions to allow for accurate reporting of expenditures through the quarter. Views of responsible officials: There is no disagreement with the audit finding.