FAC Explorer

Audit 327294

FY End
2023-09-30
Total Expended
$32.07M
Findings
10
Programs
13
Organization: City of Fort Lauderdale (FL)
Year: 2023 Accepted: 2024-11-05
Auditor: Anthony Brunson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504690 2023-001 - - L
504691 2023-002 - - L
504692 2023-002 - - L
504693 2023-002 - - L
504694 2023-002 - - L
1081132 2023-001 - - L
1081133 2023-002 - - L
1081134 2023-002 - - L
1081135 2023-002 - - L
1081136 2023-002 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.04M Yes 1
16.922 Equitable Sharing Program $1.41M - 0
14.218 Community Development Block Grants/entitlement Grants $521,230 Yes 0
97.067 Homeland Security Grant Program $275,179 Yes 1
14.241 Housing Opportunities for Persons with Aids $179,335 Yes 0
10.559 Summer Food Service Program for Children $119,542 - 0
20.205 Highway Planning and Construction $71,334 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $45,860 - 0
16.833 National Sexual Assault Kit Initiative $43,092 - 0
10.558 Child and Adult Care Food Program $34,739 - 0
20.600 State and Community Highway Safety $26,603 - 0
14.239 Home Investment Partnerships Program $14,764 - 0
20.106 Airport Improvement Program $5,087 - 0

Contacts

Name Title Type
EYC3YWKM3H25 Linda Logan-Short Auditee
9548285267 Anthony Brunson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liablities are incurred if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized follwing the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not receive non-cash assistance in the current fiscal year. The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance (the Schedule) presents the activity of all federal awards programs and state financial assistance projects of the City of Fort Lauderdale, Florida (the "City"), for the year ended September 30, 2023. Federal awards programs and state financial assistance projects received directly, as well as passed through other government agencies, are included on the Schedule. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General.
Title: NOTE 2 — BASIS OF ACCOUNTING Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liablities are incurred if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized follwing the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not receive non-cash assistance in the current fiscal year. The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liabilities are incurred, if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3 - PROGRAM CLUSTERS Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liablities are incurred if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized follwing the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not receive non-cash assistance in the current fiscal year. The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. Based on this definition, similar programs are presented accordingly.
Title: NOTE 4 — CATALOG OF STATE FINANCIAL ASSISTANCE (CSFA NUMBER) Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liablities are incurred if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized follwing the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not receive non-cash assistance in the current fiscal year. The program titles and CSFA numbers were obtained from the State of Florida or pass-through grantor of the 2023 Catalog of State Financial Assistance. Where a CSFA number was not assigned to a program, as in the case of the Waterways Program, the CSFA reference number was marked "N/A" on the Schedule of Expenditures for Federal Awards.
Title: NOTE 5 — CONTINGENCY Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liablities are incurred if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized follwing the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not receive non-cash assistance in the current fiscal year. The grant revenue amounts received are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the City. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations.
Title: NOTE 6 - NON-CASH AND FEDERAL INSURANCE Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liablities are incurred if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized follwing the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not receive non-cash assistance in the current fiscal year. The City did not receive non-cash assistance in the current fiscal year.
Title: NOTE 7 - DE MINIMIS COST Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liablities are incurred if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized follwing the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not receive non-cash assistance in the current fiscal year. The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2023.

Finding Details

Finding 2023-001
Reporting - 21.027 - Coronavirus State and Local Fiscal Recovery Fund Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Effect: The City is not in compliance with the grant terms. Cause: Staff responsible for completing the reporting was no longer with the organization and due to displacement from the natural disaster timely reporting was impacted. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-001
Reporting - 21.027 - Coronavirus State and Local Fiscal Recovery Fund Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Effect: The City is not in compliance with the grant terms. Cause: Staff responsible for completing the reporting was no longer with the organization and due to displacement from the natural disaster timely reporting was impacted. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.
Finding 2023-002
Reporting - 97.067 - Homeland Security Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Context: The City is required to submit quarterly progress reports by the end of the month after the quarter’s end. Per testing the third and fourth quarters’ reports were submitted after this deadline by 8 months and 4 months respectively, therefore, they are deemed not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting was new to this process and was not aware of the requirement deadline. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.