2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.