Audit 32267

2022-101 Lack of Documented Review of Reimbursement Requests (prior years 2021-008 and 2020-012) (initially reported in 2020) Assisted Listing Number: 97.036 Program Title: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Special Tests and Provisions ? Project Accounting Pass-through Entity: State of Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year: Z0894 2022 Finding Type: Material Weakness in Internal Control Known Questioned Costs: $2,716 Condition: The reimbursement requests to Federal Emergency Management Agency were prepared by the City?s consultant and there was no documented review of the reimbursement requests by the City prior to submission. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effect: Reimbursement requests could include potential errors and cause the City to be out of compliance with the requirements of the grant. Cause: The City has not implemented procedures to formally document their review of reimbursement requests prior to submission of those reports by their third party consultant to the Florida Division of Emergency Management. Recommendation: The City should implement formal documentation via signature of approval on the reimbursement requests prior to submission to the Florida Division of Emergency Management. Views of responsible officials and planned corrective action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assistance website sends an email to request approval of reimbursements. The public work director and public works assistant both approve the reimbursement. The public works assistant then uploads reimbursement into Florida Public Assistance website and signs electronically for reimbursement to document review and approval by the City of the reimbursement request.

2022-102 Lack of Documented Review of Required Quarterly Reports (prior years 2021-007 and 2020-011) (initially reported in 2020) Assisted Listing Number: 97.036 Program Title: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Reporting ? Performance Reporting Pass-through Entity: State of Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year: Z0894 Z2590 2022 Finding Type: Material Weakness in Internal Control Known Questioned Costs: $0 Condition: The quarterly Federal Emergency Management Agency reports required by the grant related to the status of the projects were prepared by the City?s consultant and there was no documented review of the reports by the City prior to submission. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effect: Quarterly reporting could include potential errors and cause the City to be out of compliance with the requirements of the grant. Cause: The City has not implemented procedures to formally document their review of quarterly reporting prior to submission of those reports by their third party consultant to the Florida Division of Emergency Management. Recommendation: The City should implement formal documentation via signature of approval on the quarterly reporting prior to submission to the Florida Division of Emergency Management. Views of responsible officials and planned corrective action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the year the public works assistant input percent of completion of projects into excel spreadsheet which was reviewed by the public works director prior to providing the information to the third-party grant manager for upload to the grant portal but the review by the City was not documented. Going forward, the spreadsheet will continue to be prepared by the public works assistant then sent to public works director for approval and signature prior to providing the spreadsheet to the third party grant manager for submission to the State.

2022-102 Lack of Documented Review of Required Quarterly Reports (prior years 2021-007 and 2020-011) (initially reported in 2020) Assisted Listing Number: 97.036 Program Title: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Reporting ? Performance Reporting Pass-through Entity: State of Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year: Z0894 Z2590 2022 Finding Type: Material Weakness in Internal Control Known Questioned Costs: $0 Condition: The quarterly Federal Emergency Management Agency reports required by the grant related to the status of the projects were prepared by the City?s consultant and there was no documented review of the reports by the City prior to submission. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effect: Quarterly reporting could include potential errors and cause the City to be out of compliance with the requirements of the grant. Cause: The City has not implemented procedures to formally document their review of quarterly reporting prior to submission of those reports by their third party consultant to the Florida Division of Emergency Management. Recommendation: The City should implement formal documentation via signature of approval on the quarterly reporting prior to submission to the Florida Division of Emergency Management. Views of responsible officials and planned corrective action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the year the public works assistant input percent of completion of projects into excel spreadsheet which was reviewed by the public works director prior to providing the information to the third-party grant manager for upload to the grant portal but the review by the City was not documented. Going forward, the spreadsheet will continue to be prepared by the public works assistant then sent to public works director for approval and signature prior to providing the spreadsheet to the third party grant manager for submission to the State.

2022-101 Lack of Documented Review of Reimbursement Requests (prior years 2021-008 and 2020-012) (initially reported in 2020) Assisted Listing Number: 97.036 Program Title: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Special Tests and Provisions ? Project Accounting Pass-through Entity: State of Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year: Z0894 2022 Finding Type: Material Weakness in Internal Control Known Questioned Costs: $2,716 Condition: The reimbursement requests to Federal Emergency Management Agency were prepared by the City?s consultant and there was no documented review of the reimbursement requests by the City prior to submission. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effect: Reimbursement requests could include potential errors and cause the City to be out of compliance with the requirements of the grant. Cause: The City has not implemented procedures to formally document their review of reimbursement requests prior to submission of those reports by their third party consultant to the Florida Division of Emergency Management. Recommendation: The City should implement formal documentation via signature of approval on the reimbursement requests prior to submission to the Florida Division of Emergency Management. Views of responsible officials and planned corrective action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assistance website sends an email to request approval of reimbursements. The public work director and public works assistant both approve the reimbursement. The public works assistant then uploads reimbursement into Florida Public Assistance website and signs electronically for reimbursement to document review and approval by the City of the reimbursement request.

2022-102 Lack of Documented Review of Required Quarterly Reports (prior years 2021-007 and 2020-011) (initially reported in 2020) Assisted Listing Number: 97.036 Program Title: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Reporting ? Performance Reporting Pass-through Entity: State of Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year: Z0894 Z2590 2022 Finding Type: Material Weakness in Internal Control Known Questioned Costs: $0 Condition: The quarterly Federal Emergency Management Agency reports required by the grant related to the status of the projects were prepared by the City?s consultant and there was no documented review of the reports by the City prior to submission. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effect: Quarterly reporting could include potential errors and cause the City to be out of compliance with the requirements of the grant. Cause: The City has not implemented procedures to formally document their review of quarterly reporting prior to submission of those reports by their third party consultant to the Florida Division of Emergency Management. Recommendation: The City should implement formal documentation via signature of approval on the quarterly reporting prior to submission to the Florida Division of Emergency Management. Views of responsible officials and planned corrective action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the year the public works assistant input percent of completion of projects into excel spreadsheet which was reviewed by the public works director prior to providing the information to the third-party grant manager for upload to the grant portal but the review by the City was not documented. Going forward, the spreadsheet will continue to be prepared by the public works assistant then sent to public works director for approval and signature prior to providing the spreadsheet to the third party grant manager for submission to the State.

2022-102 Lack of Documented Review of Required Quarterly Reports (prior years 2021-007 and 2020-011) (initially reported in 2020) Assisted Listing Number: 97.036 Program Title: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Reporting ? Performance Reporting Pass-through Entity: State of Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year: Z0894 Z2590 2022 Finding Type: Material Weakness in Internal Control Known Questioned Costs: $0 Condition: The quarterly Federal Emergency Management Agency reports required by the grant related to the status of the projects were prepared by the City?s consultant and there was no documented review of the reports by the City prior to submission. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effect: Quarterly reporting could include potential errors and cause the City to be out of compliance with the requirements of the grant. Cause: The City has not implemented procedures to formally document their review of quarterly reporting prior to submission of those reports by their third party consultant to the Florida Division of Emergency Management. Recommendation: The City should implement formal documentation via signature of approval on the quarterly reporting prior to submission to the Florida Division of Emergency Management. Views of responsible officials and planned corrective action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the year the public works assistant input percent of completion of projects into excel spreadsheet which was reviewed by the public works director prior to providing the information to the third-party grant manager for upload to the grant portal but the review by the City was not documented. Going forward, the spreadsheet will continue to be prepared by the public works assistant then sent to public works director for approval and signature prior to providing the spreadsheet to the third party grant manager for submission to the State.