FAC Explorer

Audit 310950

FY End
2023-09-30
Total Expended
$177.50M
Findings
6
Programs
61
Organization: City of Jacksonville (FL)
Year: 2023 Accepted: 2024-06-28
Auditor: Carr Riggs & Ingram

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404156 2023-002 Material Weakness Yes ABHN
404157 2023-003 Material Weakness Yes ABHN
404158 2023-003 Material Weakness Yes ABG
980598 2023-002 Material Weakness Yes ABHN
980599 2023-003 Material Weakness Yes ABHN
980600 2023-003 Material Weakness Yes ABG

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $116.77M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $7.93M Yes 0
14.218 Community Development Block Grants/entitlement Grants $7.78M Yes 1
97.083 Staffing for Adequate Fire and Emergency Response (safer) $3.31M Yes 0
93.914 Hiv Emergency Relief Project Grants $3.11M Yes 0
14.241 Housing Opportunities for Persons with Aids $2.83M - 0
11.473 Office for Coastal Management $2.36M - 0
14.239 Home Investment Partnerships Program $2.33M - 0
14.231 Covid-19 -Emergency Solutions Grant Program $2.14M - 0
93.137 Community Programs to Improve Minority Health Grant Program $1.77M - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.32M - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $1.31M - 0
93.563 Child Support Enforcement $1.07M - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $995,816 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $891,186 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $877,577 - 0
21.023 Emergency Rental Assistance Program $651,679 - 0
21.019 Coronavirus Relief Fund $640,363 - 0
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $575,137 - 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $568,787 - 0
14.231 Emergency Solutions Grant Program $500,330 - 0
97.044 Assistance to Firefighters Grant $480,867 - 0
66.001 Air Pollution Control Program Support $420,280 - 0
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $402,568 Yes 1
97.029 Flood Mitigation Assistance $378,069 Yes 0
94.011 Foster Grandparent Program $348,036 - 0
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $330,365 - 0
97.056 Port Security Grant Program $275,672 - 0
90.404 2018 Hava Election Security Grants $227,892 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $213,564 - 0
93.568 Low-Income Home Energy Assistance $211,108 - 0
97.042 Emergency Management Performance Grants $205,197 - 0
16.922 Equitable Sharing Program $159,825 - 0
45.310 Grants to States $153,150 - 0
94.016 Senior Companion Program $151,196 - 0
14.401 Fair Housing Assistance Program_state and Local $143,795 - 0
16.021 Justice Systems Response to Families $126,408 - 0
16.575 Crime Victim Assistance $125,133 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $124,338 - 0
16.123 Community-Based Violence Prevention Program $113,168 - 0
97.039 Hazard Mitigation Grant $112,329 Yes 0
93.053 Nutrition Services Incentive Program $109,798 - 0
97.067 Homeland Security Grant Program $99,173 - 0
97.091 Homeland Security Biowatch Program $93,140 - 0
20.600 State and Community Highway Safety $79,241 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $74,600 - 0
16.529 Education, Training, and Enhanced Services to End Violence Against and Abuse of Women with Disabilities $69,384 - 0
20.616 National Priority Safety Programs $63,093 - 0
20.205 Highway Planning and Construction $61,891 - 0
16.833 National Sexual Assault Kit Initiative $57,508 - 0
16.606 State Criminal Alien Assistance Program $45,274 - 0
16.818 Children Exposed to Violence $37,006 - 0
16.582 Crime Victim Assistance/discretionary Grants $36,363 - 0
16.710 Public Safety Partnership and Community Policing Grants $33,612 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $30,327 - 0
20.325 Consolidated Rail Infrastructure and Safety Improvements $11,534 - 0
21.016 Equitable Sharing $11,430 - 0
17.805 Homeless Veterans Reintegration Project $10,000 - 0
45.310 Covid-19 - Grants to States $4,400 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $3,510 - 0
94.002 Retired and Senior Volunteer Program $2,396 - 0

Contacts

Name Title Type
HMGLC26EUPC4 Marcia Saulo Auditee
9042555261 April Shuping Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. The accompanying schedules of expenditures of federal awards and state financial assistance includes certain federal and state grant activity of the City of Jacksonville, Florida (the “City”) for the year ended September 30, 2023. The schedules do not include the federal and state grant activity of the City’s discretely presented component units the JEA, Jacksonville Port Authority, and the Jacksonville Transportation Authority, which received approximately $17 million, and $29.5 million, respectively. Federal and state grant activity for the discretely presented component units is reported on separately. 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 net position or cash flows of the City. The City’s reporting entity is defined in Note 1 of the City’s basic financial statements.
Title: Note 3. Program Clusters Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. Accordingly, federal programs and related CFDA numbers reported within the schedule of expenditures include the CDBG-Entitlement Cluster 14.218, Highway Safety Cluster 20.600, Aging Cluster 93.044, 93.045 and 93.053, and the Foster Grandparent/Senior Companion Cluster 94.011 and 94.016.
Title: Note 4. Indirect Cost Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. The City has not elected to use the 10% de minimis indirect cost rate.
Title: Note 5. FEMA Expenditures Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. Expenditures for CFDA No. 97.036 Disaster Grants – Public Assistance, include ($59,069,678.78) expenditures through fiscal year end 2023 that have not been obligated (approved) by the Federal Emergency Management Agency as of September 30, 2023.   This includes the addition of Hurricanes Ian, Nicole, and Idalia disaster events occurring in Fiscal Year 2023.

Finding Details

Finding 2023-002
2023-002 – COVID 19: Community Development Block Grants/Entitlement Grants Federal Awarding Agency – U.S. Department of Housing and Urban Development Assistance Listing Number – 14.218 FAIN – B-20-UW-12-0017 & B-21-UC-12-0017 Award Year – 2021 & 2022 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR section 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements. The related compliance requirements are set in 24 CFR Part 570 Subpart D and sections 570.200 through .710, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the April 30, 2021 Quick Guide, CDBG-CV PPR Tieback Flexibilities, Title I of the Housing Community Development Act (HCDA) of 1974, as amended (Pub. L. No. 93-383) (42 USC 5301), 2 CFR Part 200, Subpart E, Appendices III-V11, and sections 200.330, .331, and .501(h), 31 USC 1552, Section III.B.7 of CDBG-CV Notice, Section 110(a) of the HCD Act, federal awarding agency regulations, and the terms and conditions of the award. Condition: Internal controls related to review of certain invoices, including construction payments and payments to subrecipients, did not have evidence of all required approvals necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements or such approvals were not documented in a manner that is reperformable. Weekly payroll reports were not reviewed as part of the special tests and provisions – wage rate requirements compliance requirement, resulting in material noncompliance. Cause: Internal controls over certain payments, including payments requiring review of contractor and subcontractor wage rates were not evidenced with clear documentation. Effect: Allowable costs, cost principles, and period of performance compliance requirements may not be met due to lack of reperformable internal controls. Wage rate requirements were not complied with. Recommendation: We recommend that the City ensure wage rate requirement compliance is prioritized when applicable. We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2023-003
2023-003 – COVID 19: Coronavirus State and Local Fiscal Recovery Funds Federal Awarding Agency – U.S. Department of the Treasury Assistance Listing Number – 21.027 FAIN – n/a Award Year – 2021 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR sections 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, and earmarking. The related compliance requirements are set in 2 CFR Part 200 sections 200.514(c), 200.212, 200.318(h), 200.332, 180.300 and subpart E; 48 CFR section 52.209-6; 31 CFR section 19.300; sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021, Pub. L. No. 117-2 as codified at 42 USC 802 and 803 and 31 CFR Part 35, federal awarding agency regulations, and the terms and conditions of the award. Condition: Controls related to calculation and reporting of lost revenue were not effective and the amount calculated as base year revenue was incorrectly reported. Cause: Base year calculation of revenue was performed using interim financial information and was not reconciled to final audited reports. Base year calculation of revenue was not clearly documented. Subsequent year revenue calculations were performed by a consultant who was not engaged to review the base year calculation. Controls over such calculations were not effective. Effect: Calculation of lost revenue was incorrectly reported. Expenditures related to the provision of government services related to such lost revenue did not exceed the actual lost revenue. Recommendation: We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2023-003
2023-003 – COVID 19: Coronavirus State and Local Fiscal Recovery Funds Federal Awarding Agency – U.S. Department of the Treasury Assistance Listing Number – 21.027 FAIN – n/a Award Year – 2021 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR sections 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, and earmarking. The related compliance requirements are set in 2 CFR Part 200 sections 200.514(c), 200.212, 200.318(h), 200.332, 180.300 and subpart E; 48 CFR section 52.209-6; 31 CFR section 19.300; sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021, Pub. L. No. 117-2 as codified at 42 USC 802 and 803 and 31 CFR Part 35, federal awarding agency regulations, and the terms and conditions of the award. Condition: Controls related to calculation and reporting of lost revenue were not effective and the amount calculated as base year revenue was incorrectly reported. Cause: Base year calculation of revenue was performed using interim financial information and was not reconciled to final audited reports. Base year calculation of revenue was not clearly documented. Subsequent year revenue calculations were performed by a consultant who was not engaged to review the base year calculation. Controls over such calculations were not effective. Effect: Calculation of lost revenue was incorrectly reported. Expenditures related to the provision of government services related to such lost revenue did not exceed the actual lost revenue. Recommendation: We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2023-002
2023-002 – COVID 19: Community Development Block Grants/Entitlement Grants Federal Awarding Agency – U.S. Department of Housing and Urban Development Assistance Listing Number – 14.218 FAIN – B-20-UW-12-0017 & B-21-UC-12-0017 Award Year – 2021 & 2022 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR section 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements. The related compliance requirements are set in 24 CFR Part 570 Subpart D and sections 570.200 through .710, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the April 30, 2021 Quick Guide, CDBG-CV PPR Tieback Flexibilities, Title I of the Housing Community Development Act (HCDA) of 1974, as amended (Pub. L. No. 93-383) (42 USC 5301), 2 CFR Part 200, Subpart E, Appendices III-V11, and sections 200.330, .331, and .501(h), 31 USC 1552, Section III.B.7 of CDBG-CV Notice, Section 110(a) of the HCD Act, federal awarding agency regulations, and the terms and conditions of the award. Condition: Internal controls related to review of certain invoices, including construction payments and payments to subrecipients, did not have evidence of all required approvals necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements or such approvals were not documented in a manner that is reperformable. Weekly payroll reports were not reviewed as part of the special tests and provisions – wage rate requirements compliance requirement, resulting in material noncompliance. Cause: Internal controls over certain payments, including payments requiring review of contractor and subcontractor wage rates were not evidenced with clear documentation. Effect: Allowable costs, cost principles, and period of performance compliance requirements may not be met due to lack of reperformable internal controls. Wage rate requirements were not complied with. Recommendation: We recommend that the City ensure wage rate requirement compliance is prioritized when applicable. We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2023-003
2023-003 – COVID 19: Coronavirus State and Local Fiscal Recovery Funds Federal Awarding Agency – U.S. Department of the Treasury Assistance Listing Number – 21.027 FAIN – n/a Award Year – 2021 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR sections 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, and earmarking. The related compliance requirements are set in 2 CFR Part 200 sections 200.514(c), 200.212, 200.318(h), 200.332, 180.300 and subpart E; 48 CFR section 52.209-6; 31 CFR section 19.300; sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021, Pub. L. No. 117-2 as codified at 42 USC 802 and 803 and 31 CFR Part 35, federal awarding agency regulations, and the terms and conditions of the award. Condition: Controls related to calculation and reporting of lost revenue were not effective and the amount calculated as base year revenue was incorrectly reported. Cause: Base year calculation of revenue was performed using interim financial information and was not reconciled to final audited reports. Base year calculation of revenue was not clearly documented. Subsequent year revenue calculations were performed by a consultant who was not engaged to review the base year calculation. Controls over such calculations were not effective. Effect: Calculation of lost revenue was incorrectly reported. Expenditures related to the provision of government services related to such lost revenue did not exceed the actual lost revenue. Recommendation: We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2023-003
2023-003 – COVID 19: Coronavirus State and Local Fiscal Recovery Funds Federal Awarding Agency – U.S. Department of the Treasury Assistance Listing Number – 21.027 FAIN – n/a Award Year – 2021 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR sections 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, and earmarking. The related compliance requirements are set in 2 CFR Part 200 sections 200.514(c), 200.212, 200.318(h), 200.332, 180.300 and subpart E; 48 CFR section 52.209-6; 31 CFR section 19.300; sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021, Pub. L. No. 117-2 as codified at 42 USC 802 and 803 and 31 CFR Part 35, federal awarding agency regulations, and the terms and conditions of the award. Condition: Controls related to calculation and reporting of lost revenue were not effective and the amount calculated as base year revenue was incorrectly reported. Cause: Base year calculation of revenue was performed using interim financial information and was not reconciled to final audited reports. Base year calculation of revenue was not clearly documented. Subsequent year revenue calculations were performed by a consultant who was not engaged to review the base year calculation. Controls over such calculations were not effective. Effect: Calculation of lost revenue was incorrectly reported. Expenditures related to the provision of government services related to such lost revenue did not exceed the actual lost revenue. Recommendation: We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.