FAC Explorer

Audit 306137

FY End
2022-09-30
Total Expended
$4.86M
Findings
14
Programs
7
Organization: City of Lake Worth Beach (FL)
Year: 2022 Accepted: 2024-05-13
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396562 2022-002 Significant Deficiency - L
396563 2022-002 Significant Deficiency - L
396564 2022-002 Significant Deficiency - L
396565 2022-002 Significant Deficiency - L
396566 2022-002 Significant Deficiency - L
396567 2022-002 Significant Deficiency - L
396568 2022-002 Significant Deficiency - L
973004 2022-002 Significant Deficiency - L
973005 2022-002 Significant Deficiency - L
973006 2022-002 Significant Deficiency - L
973007 2022-002 Significant Deficiency - L
973008 2022-002 Significant Deficiency - L
973009 2022-002 Significant Deficiency - L
973010 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
66.468 Capitalization Grants for Drinking Water State Revolving Funds $3.02M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $908,950 Yes 1
20.205 Highway Planning and Construction $432,657 - 1
14.218 Community Development Block Grants/entitlement Grants $310,596 - 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $173,159 - 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,664 - 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $562 - 1

Contacts

Name Title Type
GKQ1QGJPEVC7 Yannick Ngendahayo Auditee
5615337309 Brett Friedman Auditor
No contacts on file

Notes to SEFA

Title: General and Basis of Presentation Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s 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 has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance (the Schedules) presents the activity of all federal awards and state financial assistance of the City of Lake Worth Beach, Florida (the City) for the year ended September 30, 2022. The information in the Schedules are 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). Therefore, some amounts presented in the Schedules may differ from amounts presented in, or used in the preparation of the basic financial statements. Because the Schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in fund balance/net positions, or cash flows of the City. The City’s reporting entity is defined in Note 1 to the City’s basic financial statements.
Title: Basis of Accounting Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s 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 has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s 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.
Title: Subrecipient Awards Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s 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 has not elected 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
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s 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 has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance

Finding Details

Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
IC 2022-002 – Data Collection Form Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and 2021, were not submitted timely to the federal audit clearinghouse. Context: See “Condition” above. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.