Audit 345139

FY End
2024-09-30
Total Expended
$25.08M
Findings
20
Programs
22
Organization: City of St Petersburg, Florida (FL)
Year: 2024 Accepted: 2025-03-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
525985 2024-002 - - N
525986 2024-002 - - N
525987 2024-002 - - N
525988 2024-002 - - N
525989 2024-002 - - N
525990 2024-002 - - N
525991 2024-002 - - N
525992 2024-002 - - N
525993 2024-002 - - N
525994 2024-002 - - N
1102427 2024-002 - - N
1102428 2024-002 - - N
1102429 2024-002 - - N
1102430 2024-002 - - N
1102431 2024-002 - - N
1102432 2024-002 - - N
1102433 2024-002 - - N
1102434 2024-002 - - N
1102435 2024-002 - - N
1102436 2024-002 - - N

Contacts

Name Title Type
LARHMJNJAKS4 Erika Langhans Auditee
7278925652 Lauren Strope Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - GENERAL Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance is presented using the modified accrual basis of accounting, which is described in Note 1 to the City's basic financial statement for the year ended September 30, 2024. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis cost rate for indirect costs. The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance presents the activity of all federal awards and state financial assistance of the City of St. Petersburg, Florida (the "City"). The reporting entity is defined in Note 1 to the City's basic financial statements for the year ended September 30, 2024.
Title: NOTE 3 - PROGRAM INCOME Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance is presented using the modified accrual basis of accounting, which is described in Note 1 to the City's basic financial statement for the year ended September 30, 2024. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis cost rate for indirect costs. Program income from the Community Development Block, HOME Investment in Affordable Housing, Neighborhood Stabilization and State Housing Initiatives Partnership grants is generated from multiple grant years, including previously closed grant years. The City has elected to show program income expenditures separately from the individual grant year expenditures listed on the Schedule of Expenditures of Federal Awards and State Financial Assistance.
Title: NOTE 4 - LOANS OUTSTANDING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance is presented using the modified accrual basis of accounting, which is described in Note 1 to the City's basic financial statement for the year ended September 30, 2024. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis cost rate for indirect costs. The City of St. Petersburg, Florida had the following loan receivables balances outstanding at September 30, 2024: See notes to SEFSA for the table/chart.

Finding Details

Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 Program Name: Home Investment Partnership Program Other Control Deficiency – Special Tests and Provisions – Housing Quality Standards Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not complete all of the required housing quality inspections timely or annually as required by grant guidelines. Effect: The City was not able to ensure that proper housing quality standards are being met. Cause: The City’s Community and Housing Development department did not have a proper system in place to ensure that housing inspections are performed as scheduled, regardless of whether employees are absent or transitioning. Recommendation: We recommend the City include cross-training in their system of tracking and documenting housing quality inspection, so that more than one staff member can perform the required inspections to ensure that inspections and needed repairs are performed on a timely basis. Views of Responsible Officials: Management agrees with the finding.