FAC Explorer

Audit 311068

FY End
2023-09-30
Total Expended
$182.06M
Findings
292
Programs
64
Organization: Hillsborough County (FL)
Year: 2023 Accepted: 2024-06-28
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404551 2023-004 Significant Deficiency - P
404552 2023-004 Significant Deficiency - P
404553 2023-004 Significant Deficiency - P
404554 2023-004 Significant Deficiency - P
404555 2023-004 Significant Deficiency - P
404556 2023-004 Significant Deficiency - P
404557 2023-004 Significant Deficiency - P
404558 2023-004 Significant Deficiency - P
404559 2023-004 Significant Deficiency - P
404560 2023-004 Significant Deficiency - P
404561 2023-004 Significant Deficiency - P
404562 2023-004 Significant Deficiency - P
404563 2023-004 Significant Deficiency - P
404564 2023-004 Significant Deficiency - P
404565 2023-004 Significant Deficiency - P
404566 2023-004 Significant Deficiency - P
404567 2023-004 Significant Deficiency - P
404568 2023-004 Significant Deficiency - P
404569 2023-004 Significant Deficiency - P
404570 2023-004 Significant Deficiency - P
404571 2023-004 Significant Deficiency - P
404572 2023-004 Significant Deficiency - P
404573 2023-004 Significant Deficiency - P
404574 2023-004 Significant Deficiency - P
404575 2023-004 Significant Deficiency - P
404576 2023-004 Significant Deficiency - P
404577 2023-004 Significant Deficiency - P
404578 2023-004 Significant Deficiency - P
404579 2023-004 Significant Deficiency - P
404580 2023-004 Significant Deficiency - P
404581 2023-004 Significant Deficiency - P
404582 2023-004 Significant Deficiency - P
404583 2023-004 Significant Deficiency - P
404584 2023-004 Significant Deficiency - P
404585 2023-004 Significant Deficiency - P
404586 2023-004 Significant Deficiency - P
404587 2023-004 Significant Deficiency - P
404588 2023-004 Significant Deficiency - P
404589 2023-004 Significant Deficiency - P
404590 2023-004 Significant Deficiency - P
404591 2023-004 Significant Deficiency - P
404592 2023-004 Significant Deficiency - P
404593 2023-004 Significant Deficiency - P
404594 2023-004 Significant Deficiency - P
404595 2023-004 Significant Deficiency - P
404596 2023-004 Significant Deficiency - P
404597 2023-004 Significant Deficiency - P
404598 2023-004 Significant Deficiency - P
404599 2023-004 Significant Deficiency - P
404600 2023-004 Significant Deficiency - P
404601 2023-004 Significant Deficiency - P
404602 2023-004 Significant Deficiency - P
404603 2023-004 Significant Deficiency - P
404604 2023-004 Significant Deficiency - P
404605 2023-004 Significant Deficiency - P
404606 2023-004 Significant Deficiency - P
404607 2023-004 Significant Deficiency - P
404608 2023-004 Significant Deficiency - P
404609 2023-004 Significant Deficiency - P
404610 2023-004 Significant Deficiency - P
404611 2023-004 Significant Deficiency - P
404612 2023-004 Significant Deficiency - P
404613 2023-004 Significant Deficiency - P
404614 2023-004 Significant Deficiency - P
404615 2023-004 Significant Deficiency - P
404616 2023-004 Significant Deficiency - P
404617 2023-004 Significant Deficiency - P
404618 2023-004 Significant Deficiency - P
404619 2023-004 Significant Deficiency - P
404620 2023-004 Significant Deficiency - P
404621 2023-004 Significant Deficiency - P
404622 2023-004 Significant Deficiency - P
404623 2023-004 Significant Deficiency - P
404624 2023-004 Significant Deficiency - P
404625 2023-004 Significant Deficiency - P
404626 2023-004 Significant Deficiency - P
404627 2023-004 Significant Deficiency - P
404628 2023-004 Significant Deficiency - P
404629 2023-004 Significant Deficiency - P
404630 2023-004 Significant Deficiency - P
404631 2023-004 Significant Deficiency - P
404632 2023-004 Significant Deficiency - P
404633 2023-004 Significant Deficiency - P
404634 2023-004 Significant Deficiency - P
404635 2023-004 Significant Deficiency - P
404636 2023-004 Significant Deficiency - P
404637 2023-004 Significant Deficiency - P
404638 2023-004 Significant Deficiency - P
404639 2023-004 Significant Deficiency - P
404640 2023-004 Significant Deficiency - P
404641 2023-004 Significant Deficiency - P
404642 2023-004 Significant Deficiency - P
404643 2023-004 Significant Deficiency - P
404644 2023-004 Significant Deficiency - P
404645 2023-004 Significant Deficiency - P
404646 2023-004 Significant Deficiency - P
404647 2023-004 Significant Deficiency - P
404648 2023-004 Significant Deficiency - P
404649 2023-004 Significant Deficiency - P
404650 2023-004 Significant Deficiency - P
404651 2023-004 Significant Deficiency - P
404652 2023-004 Significant Deficiency - P
404653 2023-004 Significant Deficiency - P
404654 2023-004 Significant Deficiency - P
404655 2023-004 Significant Deficiency - P
404656 2023-004 Significant Deficiency - P
404657 2023-004 Significant Deficiency - P
404658 2023-004 Significant Deficiency - P
404659 2023-004 Significant Deficiency - P
404660 2023-004 Significant Deficiency - P
404661 2023-004 Significant Deficiency - P
404662 2023-004 Significant Deficiency - P
404663 2023-004 Significant Deficiency - P
404664 2023-004 Significant Deficiency - P
404665 2023-004 Significant Deficiency - P
404666 2023-004 Significant Deficiency - P
404667 2023-004 Significant Deficiency - P
404668 2023-004 Significant Deficiency - P
404669 2023-004 Significant Deficiency - P
404670 2023-004 Significant Deficiency - P
404671 2023-004 Significant Deficiency - P
404672 2023-004 Significant Deficiency - P
404673 2023-004 Significant Deficiency - P
404674 2023-004 Significant Deficiency - P
404675 2023-004 Significant Deficiency - P
404676 2023-004 Significant Deficiency - P
404677 2023-004 Significant Deficiency - P
404678 2023-004 Significant Deficiency - P
404679 2023-004 Significant Deficiency - P
404680 2023-004 Significant Deficiency - P
404681 2023-004 Significant Deficiency - P
404682 2023-004 Significant Deficiency - P
404683 2023-004 Significant Deficiency - P
404684 2023-004 Significant Deficiency - P
404685 2023-004 Significant Deficiency - P
404686 2023-004 Significant Deficiency - P
404687 2023-004 Significant Deficiency - P
404688 2023-004 Significant Deficiency - P
404689 2023-004 Significant Deficiency - P
404690 2023-004 Significant Deficiency - P
404691 2023-004 Significant Deficiency - P
404692 2023-004 Significant Deficiency - P
404693 2023-004 Significant Deficiency - P
404694 2023-004 Significant Deficiency - P
404695 2023-004 Significant Deficiency - P
404696 2023-004 Significant Deficiency - P
980993 2023-004 Significant Deficiency - P
980994 2023-004 Significant Deficiency - P
980995 2023-004 Significant Deficiency - P
980996 2023-004 Significant Deficiency - P
980997 2023-004 Significant Deficiency - P
980998 2023-004 Significant Deficiency - P
980999 2023-004 Significant Deficiency - P
981000 2023-004 Significant Deficiency - P
981001 2023-004 Significant Deficiency - P
981002 2023-004 Significant Deficiency - P
981003 2023-004 Significant Deficiency - P
981004 2023-004 Significant Deficiency - P
981005 2023-004 Significant Deficiency - P
981006 2023-004 Significant Deficiency - P
981007 2023-004 Significant Deficiency - P
981008 2023-004 Significant Deficiency - P
981009 2023-004 Significant Deficiency - P
981010 2023-004 Significant Deficiency - P
981011 2023-004 Significant Deficiency - P
981012 2023-004 Significant Deficiency - P
981013 2023-004 Significant Deficiency - P
981014 2023-004 Significant Deficiency - P
981015 2023-004 Significant Deficiency - P
981016 2023-004 Significant Deficiency - P
981017 2023-004 Significant Deficiency - P
981018 2023-004 Significant Deficiency - P
981019 2023-004 Significant Deficiency - P
981020 2023-004 Significant Deficiency - P
981021 2023-004 Significant Deficiency - P
981022 2023-004 Significant Deficiency - P
981023 2023-004 Significant Deficiency - P
981024 2023-004 Significant Deficiency - P
981025 2023-004 Significant Deficiency - P
981026 2023-004 Significant Deficiency - P
981027 2023-004 Significant Deficiency - P
981028 2023-004 Significant Deficiency - P
981029 2023-004 Significant Deficiency - P
981030 2023-004 Significant Deficiency - P
981031 2023-004 Significant Deficiency - P
981032 2023-004 Significant Deficiency - P
981033 2023-004 Significant Deficiency - P
981034 2023-004 Significant Deficiency - P
981035 2023-004 Significant Deficiency - P
981036 2023-004 Significant Deficiency - P
981037 2023-004 Significant Deficiency - P
981038 2023-004 Significant Deficiency - P
981039 2023-004 Significant Deficiency - P
981040 2023-004 Significant Deficiency - P
981041 2023-004 Significant Deficiency - P
981042 2023-004 Significant Deficiency - P
981043 2023-004 Significant Deficiency - P
981044 2023-004 Significant Deficiency - P
981045 2023-004 Significant Deficiency - P
981046 2023-004 Significant Deficiency - P
981047 2023-004 Significant Deficiency - P
981048 2023-004 Significant Deficiency - P
981049 2023-004 Significant Deficiency - P
981050 2023-004 Significant Deficiency - P
981051 2023-004 Significant Deficiency - P
981052 2023-004 Significant Deficiency - P
981053 2023-004 Significant Deficiency - P
981054 2023-004 Significant Deficiency - P
981055 2023-004 Significant Deficiency - P
981056 2023-004 Significant Deficiency - P
981057 2023-004 Significant Deficiency - P
981058 2023-004 Significant Deficiency - P
981059 2023-004 Significant Deficiency - P
981060 2023-004 Significant Deficiency - P
981061 2023-004 Significant Deficiency - P
981062 2023-004 Significant Deficiency - P
981063 2023-004 Significant Deficiency - P
981064 2023-004 Significant Deficiency - P
981065 2023-004 Significant Deficiency - P
981066 2023-004 Significant Deficiency - P
981067 2023-004 Significant Deficiency - P
981068 2023-004 Significant Deficiency - P
981069 2023-004 Significant Deficiency - P
981070 2023-004 Significant Deficiency - P
981071 2023-004 Significant Deficiency - P
981072 2023-004 Significant Deficiency - P
981073 2023-004 Significant Deficiency - P
981074 2023-004 Significant Deficiency - P
981075 2023-004 Significant Deficiency - P
981076 2023-004 Significant Deficiency - P
981077 2023-004 Significant Deficiency - P
981078 2023-004 Significant Deficiency - P
981079 2023-004 Significant Deficiency - P
981080 2023-004 Significant Deficiency - P
981081 2023-004 Significant Deficiency - P
981082 2023-004 Significant Deficiency - P
981083 2023-004 Significant Deficiency - P
981084 2023-004 Significant Deficiency - P
981085 2023-004 Significant Deficiency - P
981086 2023-004 Significant Deficiency - P
981087 2023-004 Significant Deficiency - P
981088 2023-004 Significant Deficiency - P
981089 2023-004 Significant Deficiency - P
981090 2023-004 Significant Deficiency - P
981091 2023-004 Significant Deficiency - P
981092 2023-004 Significant Deficiency - P
981093 2023-004 Significant Deficiency - P
981094 2023-004 Significant Deficiency - P
981095 2023-004 Significant Deficiency - P
981096 2023-004 Significant Deficiency - P
981097 2023-004 Significant Deficiency - P
981098 2023-004 Significant Deficiency - P
981099 2023-004 Significant Deficiency - P
981100 2023-004 Significant Deficiency - P
981101 2023-004 Significant Deficiency - P
981102 2023-004 Significant Deficiency - P
981103 2023-004 Significant Deficiency - P
981104 2023-004 Significant Deficiency - P
981105 2023-004 Significant Deficiency - P
981106 2023-004 Significant Deficiency - P
981107 2023-004 Significant Deficiency - P
981108 2023-004 Significant Deficiency - P
981109 2023-004 Significant Deficiency - P
981110 2023-004 Significant Deficiency - P
981111 2023-004 Significant Deficiency - P
981112 2023-004 Significant Deficiency - P
981113 2023-004 Significant Deficiency - P
981114 2023-004 Significant Deficiency - P
981115 2023-004 Significant Deficiency - P
981116 2023-004 Significant Deficiency - P
981117 2023-004 Significant Deficiency - P
981118 2023-004 Significant Deficiency - P
981119 2023-004 Significant Deficiency - P
981120 2023-004 Significant Deficiency - P
981121 2023-004 Significant Deficiency - P
981122 2023-004 Significant Deficiency - P
981123 2023-004 Significant Deficiency - P
981124 2023-004 Significant Deficiency - P
981125 2023-004 Significant Deficiency - P
981126 2023-004 Significant Deficiency - P
981127 2023-004 Significant Deficiency - P
981128 2023-004 Significant Deficiency - P
981129 2023-004 Significant Deficiency - P
981130 2023-004 Significant Deficiency - P
981131 2023-004 Significant Deficiency - P
981132 2023-004 Significant Deficiency - P
981133 2023-004 Significant Deficiency - P
981134 2023-004 Significant Deficiency - P
981135 2023-004 Significant Deficiency - P
981136 2023-004 Significant Deficiency - P
981137 2023-004 Significant Deficiency - P
981138 2023-004 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.600 Head Start $25.23M - 1
21.023 Covid-19 Emergency Rental Assistance Program $13.15M Yes 1
93.914 Hiv Emergency Relief Project Grants $5.17M - 1
14.231 Covid-19 Emergency Solutions Grant Program $2.16M - 1
14.218 Covid-19 Community Development Block Grants/entitlement Grants $1.68M Yes 1
93.600 Covid-19 Head Start $1.38M - 1
10.558 Child and Adult Care Food Program $1.31M - 1
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $1.23M Yes 1
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.18M Yes 1
93.563 Child Support Enforcement $908,530 - 1
93.569 Community Services Block Grant $660,119 - 1
20.616 National Priority Safety Programs $644,009 - 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $618,334 - 1
97.042 Emergency Management Performance Grants $557,166 - 1
93.575 Child Care and Development Block Grant $524,138 - 1
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $494,209 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $416,731 Yes 1
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $411,898 - 1
14.231 Emergency Solutions Grant Program $349,992 - 1
97.056 Port Security Grant Program $326,977 - 1
93.499 Low Income Household Water Assistance Program $320,385 - 1
90.404 2018 Hava Election Security Grants $293,235 - 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $288,421 Yes 1
16.922 Equitable Sharing Program $247,663 - 1
14.239 Home Investment Partnerships Program $234,322 - 1
20.600 State and Community Highway Safety $232,615 - 1
93.052 National Family Caregiver Support, Title Iii, Part E $213,035 - 1
97.039 Hazard Mitigation Grant $175,483 - 1
16.582 Crime Victim Assistance/discretionary Grants $169,936 - 1
97.091 Homeland Security Biowatch Program $133,803 - 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $126,297 - 1
16.015 Missing Alzheimer's Disease Patient Assistance Program $108,479 - 1
97.044 Assistance to Firefighters Grant $105,000 - 1
97.042 Covid-19 Emergency Management Performance Grants $97,792 - 1
20.205 Highway Planning and Construction $92,083 - 1
93.568 Low-Income Home Energy Assistance $74,485 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $67,788 Yes 1
16.585 Drug Court Discretionary Grant Program $67,782 - 1
93.658 Foster Care_title IV-E $66,320 - 1
14.218 Community Development Block Grants/entitlement Grants $64,370 Yes 1
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $56,667 - 1
16.812 Second Chance Act Reentry Initiative $54,797 - 1
59.037 Small Business Development Centers $50,687 - 1
95.001 High Intensity Drug Trafficking Areas Program $50,523 - 1
97.067 Homeland Security Grant Program $48,258 - 1
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $44,317 - 1
93.558 Temporary Assistance for Needy Families $42,398 - 1
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $36,839 - 1
16.036 Comprehensive Forensic Dna Analysis Grant Program $36,666 - 1
93.569 Covid-19 Community Services Block Grant $31,439 - 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $30,238 - 1
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $29,271 - 1
66.130 Gulf Coast Ecosystem Restoration Council Comprehensive Plan Component $28,287 - 1
93.499 Covid-19 Low Income Household Water Assistance Program $28,000 - 1
93.568 Covid-19 Low-Income Home Energy Assistance $20,012 Yes 1
93.667 Social Services Block Grant $19,950 - 1
21.032 Covid-19 Local Assistance and Tribal Consistency Fund $9,466 - 1
16.575 Crime Victim Assistance $7,885 - 1
10.555 National School Lunch Program $5,363 - 1
14.239 Covid-19 Home Investment Partnerships Program $1,750 - 1
66.001 Air Pollution Control Program Support $-535 - 1
21.019 Covid-19 Coronavirus Relief Fund $-21,895 - 1
97.044 Covid-19 Assistance to Firefighters Grant $-45,207 - 1
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $-65,149 Yes 1

Contacts

Name Title Type
PGWKT576NH72 Ajay Gajjar Auditee
8133077026 Scott Bassett Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Financial Reporting Entity Accounting Policies: Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. The Hillsborough County (“County”) reporting entity is defined in Note 1 of the County's Basic Financial Statements. For purposes of the Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule), only the primary government and the Hillsborough County City-County Planning Commission, a discretely presented component unit, are included in the reporting entity; the Housing Finance Authority of Hillsborough County, the other discretely presented component unit, is not included. The Housing Finance Authority of Hillsborough County did not have any federal expenditures for the year ended September 30, 2023. These notes provide additional information on the accompanying Schedule. The first part of the Schedule presents expenditures related to federal awards that were provided directly by federal agencies as well as federal awards that were passed through other government agencies. The second part of the Schedule presents expenditures related to state awards that were provided directly by state agencies as well as state awards that were passed through other governmental agencies. Because the Schedule presents only a selected portion of the operations of the County, they are not intended to and do not present the financial position, changes in net position, or where applicable, cash flows of the County.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement .
Title: Note 3- Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
Title: Note 4 - Negative Figures on the Schedule Accounting Policies: Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. Negative expenditures reported in the Schedule of Expenditures of Federal Awards and State Financial Assistance may be the result of a correction of an expenditure which was originally posted in a prior fiscal year, such as the recording of a refund for goods or services returned or not received. Although the current expenditures on a grant may be negative, the total of all expenditures on the grant is expected to be positive over its entire period of performance.
Title: Note 5 - Capital Equipment Purchased with Grant Funds Accounting Policies: Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. Capital Equipment purchased, which was $5,000 or more and expected to last one year or longer, in the amount of $1,122,895 was provided by various grants as noted below: 66.001 - Environmental Protection Agency - $26,201 66.034 - Environmental Protection Agency - 8,897 93.600 - Department of Health and Human Services - 228,875 97.044 - Department of Homeland Security - 63,348 97.067 - Department of Homeland Security - 68,000 31.078 - Florida Executive Office of the Governor - 690,623 43.013 - Florida Department of Financial Services - 13,871 45.030 - Florida Department of State and Secretary of State - 22,990
Title: Note 6 - Relationship to Grant Reports Accounting Policies: Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. Amounts reported in the accompanying schedules are consistent with the amounts reported in separately issued final grant reports to federal, federal pass-through, state, and state pass-through grantors as of September 30, 2023.
Title: Note 7 - Indirect Costs Accounting Policies: Expenditures reported on the Schedule are reported using the modified accrual basis of accounting with the exception of the Palm River Water and Sewer Expansion project (CSFA Number 37.039), which is reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of Florida Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. Grant agreements that do not prohibit the inclusion of indirect (facilities and administrative) costs may include such costs. The approval of indirect cost rates are usually formalized by a rate agreement signed by the federal awarding agency and the county administrator, who is the authorized organizational representative for the County. However, the County’s cognizant agency (US Department of Health and Human Services) does not provide a “negotiated indirect cost rate agreement,” but simply requires the County to have an annual Cost Allocation Plan prepared which describes how the County derives its indirect cost rates. See the Indirect Cost Allocation Plan at: https://hcfl.gov/government/budget/budget-information/cost-allocation-plans. The County does not utilize the 10% de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2023-004
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.