FAC Explorer

Audit 356961

FY End
2024-09-30
Total Expended
$271.55M
Findings
4
Programs
28
Organization: Lee County, Florida (FL)
Year: 2024 Accepted: 2025-05-22
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561396 2024-001 Significant Deficiency - L
561397 2024-001 Significant Deficiency - L
1137838 2024-001 Significant Deficiency - L
1137839 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $25.00M - 0
20.205 Highway Planning and Construction $3.05M Yes 0
10.923 Emergency Watershed Protection Program $2.53M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.27M Yes 1
14.267 Continuum of Care Program $1.12M - 0
21.023 Emergency Rental Assistance Program $1.02M - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $987,417 - 0
14.239 Home Investment Partnerships Program $860,394 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $727,227 Yes 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $698,334 - 0
93.563 Child Support Services $412,015 - 0
93.568 Low-Income Home Energy Assistance $375,701 - 0
97.042 Emergency Management Performance Grants $147,283 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $116,894 - 0
21.032 Local Assistance and Tribal Consistency Fund $100,000 - 0
97.039 Hazard Mitigation Grant $97,093 - 0
20.527 Public Transportation Emergency Relief Program $89,266 - 0
93.569 Community Services Block Grant $81,614 - 0
16.606 State Criminal Alien Assistance Program $61,611 - 0
14.241 Housing Opportunities for Persons with Aids $53,776 - 0
14.231 Emergency Solutions Grant Program $41,576 - 0
20.507 Federal Transit Formula Grants $24,709 - 0
97.067 Homeland Security Grant Program $22,904 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $10,637 - 0
45.129 Promotion of the Humanities Federal/state Partnership $7,190 - 0
14.218 Community Development Block Grants/entitlement Grants $7,099 - 0
93.558 Temporary Assistance for Needy Families $7,043 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2,996 - 0

Contacts

Name Title Type
SS8JCN35XH77 Michele Crowell Auditee
2395332183 Christopher Kessler Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The Board of County Commissioners (the Board) is the legislative body for Lee County, Florida having the responsibility of budgeting and providing all the funding used by the various County departments and the separate Constitutional Officers, with the exception of fees collected by the Clerk of Circuit Court, Property Appraiser, and Tax Collector. Under the direction of the Clerk of Circuit Court, the Finance & Records Department maintains the accounting system for the Board’s operations. The other Constitutional Officers maintain their own accounting systems. For purposes of this report the operations of the County as a whole, including all Constitutional Officers, have been presented. In addition to the divisions of the Board and the Constitutional Officers, the Lee County Port Authority, a blended component unit, is included. The accompanying schedule of expenditures of federal awards and state financial assistance (Schedule) summarizes the expenditures incurred under all federal programs and state projects by Lee County, Florida for the fiscal year ended September 30, 2024, which are recognized on the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. The information in this schedule is presented in accordance with the requirements of the 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 215.97, Florida Statutes, and Rules of the Auditor General, Chapter 10.550. For purposes of this Schedule, federal programs and state projects include all grants and contracts entered into directly between the County and agencies and departments of the federal or state government. Federal programs or state projects passed through other government agencies, if any, are also included in the Schedule. Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, change in net position, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The County provides certain services and facilities to federal and state programs such as disbursing, banking, general data processing, office space, and furnishings. Costs for these services are allocated based on certain pre-approved allocation criteria

Finding Details

Finding 2024-001
2024-001 Report Review and Approval Federal Agency: U.S Department of Treasury Federal Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP0125 2022 Pass-through Agency: Florida Department of Environmental Protection Award Period: January 30, 2023 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Compliance: 2 CFR 200.302(b)(3) states that records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Per 2 CFR section 200.303(a), 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. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the ”Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: It was observed that quarterly progress reports lacked documentation of review and approval by management prior to submission. Questioned Costs: None. Context: Two of two quarterly progress reports selected for testing lacked documented review and approval. Cause: The lack of review and approval of grant quarterly progress report submissions may be attributed to insufficient training of staff on the importance of the review process, inadequate staffing levels, or a lack of clear guidelines and procedures for the review and approval process. Effect: The lack of a proper review and approval process for grant quarterly progress report submissions can result in the submission of inaccurate and incomplete reimbursement requests and reports, which may lead to non-compliance with grant requirements and potential financial penalties. Repeat Finding: No Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress report submissions. This should include: - Training staff on the importance of the review and approval process. - Ensuring adequate staffing levels to handle the review process. - Developing clear guidelines and procedures for the review and approval process. - Regularly monitoring and auditing the review process to ensure compliance. View of Responsible Official and Planned Corrective Actions: Management concurs with the auditor’s recommendations. Additional fiscal staff has been hired to assist with various fiscal tasks including grant compliance and reporting. The guidelines are being updated, the checklist expanded, and documentation of secondary approval of reports is being retained. Grant guidelines, procedures, and checklists will be utilized to ensure compliance is maintained.
Finding 2024-001
2024-001 Report Review and Approval Federal Agency: U.S Department of Treasury Federal Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP0125 2022 Pass-through Agency: Florida Department of Environmental Protection Award Period: January 30, 2023 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Compliance: 2 CFR 200.302(b)(3) states that records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Per 2 CFR section 200.303(a), 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. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the ”Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: It was observed that quarterly progress reports lacked documentation of review and approval by management prior to submission. Questioned Costs: None. Context: Two of two quarterly progress reports selected for testing lacked documented review and approval. Cause: The lack of review and approval of grant quarterly progress report submissions may be attributed to insufficient training of staff on the importance of the review process, inadequate staffing levels, or a lack of clear guidelines and procedures for the review and approval process. Effect: The lack of a proper review and approval process for grant quarterly progress report submissions can result in the submission of inaccurate and incomplete reimbursement requests and reports, which may lead to non-compliance with grant requirements and potential financial penalties. Repeat Finding: No Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress report submissions. This should include: - Training staff on the importance of the review and approval process. - Ensuring adequate staffing levels to handle the review process. - Developing clear guidelines and procedures for the review and approval process. - Regularly monitoring and auditing the review process to ensure compliance. View of Responsible Official and Planned Corrective Actions: Management concurs with the auditor’s recommendations. Additional fiscal staff has been hired to assist with various fiscal tasks including grant compliance and reporting. The guidelines are being updated, the checklist expanded, and documentation of secondary approval of reports is being retained. Grant guidelines, procedures, and checklists will be utilized to ensure compliance is maintained.
Finding 2024-001
2024-001 Report Review and Approval Federal Agency: U.S Department of Treasury Federal Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP0125 2022 Pass-through Agency: Florida Department of Environmental Protection Award Period: January 30, 2023 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Compliance: 2 CFR 200.302(b)(3) states that records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Per 2 CFR section 200.303(a), 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. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the ”Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: It was observed that quarterly progress reports lacked documentation of review and approval by management prior to submission. Questioned Costs: None. Context: Two of two quarterly progress reports selected for testing lacked documented review and approval. Cause: The lack of review and approval of grant quarterly progress report submissions may be attributed to insufficient training of staff on the importance of the review process, inadequate staffing levels, or a lack of clear guidelines and procedures for the review and approval process. Effect: The lack of a proper review and approval process for grant quarterly progress report submissions can result in the submission of inaccurate and incomplete reimbursement requests and reports, which may lead to non-compliance with grant requirements and potential financial penalties. Repeat Finding: No Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress report submissions. This should include: - Training staff on the importance of the review and approval process. - Ensuring adequate staffing levels to handle the review process. - Developing clear guidelines and procedures for the review and approval process. - Regularly monitoring and auditing the review process to ensure compliance. View of Responsible Official and Planned Corrective Actions: Management concurs with the auditor’s recommendations. Additional fiscal staff has been hired to assist with various fiscal tasks including grant compliance and reporting. The guidelines are being updated, the checklist expanded, and documentation of secondary approval of reports is being retained. Grant guidelines, procedures, and checklists will be utilized to ensure compliance is maintained.
Finding 2024-001
2024-001 Report Review and Approval Federal Agency: U.S Department of Treasury Federal Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP0125 2022 Pass-through Agency: Florida Department of Environmental Protection Award Period: January 30, 2023 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Compliance: 2 CFR 200.302(b)(3) states that records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Per 2 CFR section 200.303(a), 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. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the ”Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: It was observed that quarterly progress reports lacked documentation of review and approval by management prior to submission. Questioned Costs: None. Context: Two of two quarterly progress reports selected for testing lacked documented review and approval. Cause: The lack of review and approval of grant quarterly progress report submissions may be attributed to insufficient training of staff on the importance of the review process, inadequate staffing levels, or a lack of clear guidelines and procedures for the review and approval process. Effect: The lack of a proper review and approval process for grant quarterly progress report submissions can result in the submission of inaccurate and incomplete reimbursement requests and reports, which may lead to non-compliance with grant requirements and potential financial penalties. Repeat Finding: No Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress report submissions. This should include: - Training staff on the importance of the review and approval process. - Ensuring adequate staffing levels to handle the review process. - Developing clear guidelines and procedures for the review and approval process. - Regularly monitoring and auditing the review process to ensure compliance. View of Responsible Official and Planned Corrective Actions: Management concurs with the auditor’s recommendations. Additional fiscal staff has been hired to assist with various fiscal tasks including grant compliance and reporting. The guidelines are being updated, the checklist expanded, and documentation of secondary approval of reports is being retained. Grant guidelines, procedures, and checklists will be utilized to ensure compliance is maintained.