FAC Explorer

Audit 358881

FY End
2024-09-30
Total Expended
$27.68M
Findings
2
Programs
11
Organization: City of Daytona Beach, Florida (FL)
Year: 2024 Accepted: 2025-06-16
Auditor: Carr Rigs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565013 2024-001 Significant Deficiency Yes L
1141455 2024-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
66.458 Capitalizations Grants for Drinking Water State Revolving Funds: Inflluent Pump and Headworks $18.49M Yes 0
66.468 Capitalizations Grants for Drinking Water State Revolving Funds: Heineman Water Tank $7.57M - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds African American Historical Cultural Grant - Daisy Stocking Park $694,701 Yes 1
14.218 Community Development Block Grants/entitlement Grants $217,611 - 0
97.036 Disaster Grants - Public Assistance (hurricane Irma) $126,728 - 0
16.575 Crime Victim Assistance $80,292 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $57,355 - 0
14.239 Home Investment Partnerships Program $39,424 - 0
16.607 Bulletproof Vest Partnership Program $32,931 - 0
16.922 Equitable Sharing Program $32,931 - 0
20.205 Highway Planning and Construction - Safe Routes to Schools $22,066 - 0

Contacts

Name Title Type
DFEKLNMEZMK3 Natalia Eckroth Auditee
3866718063 Christine Noll-Rhan Auditor
No contacts on file

Notes to SEFA

Title: NOTE A Accounting Policies: B. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: D. INDIRECT COST RATE The City of Daytona Beach, Florida has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. A. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards and state financial assistance (the “Schedule”) includes the federal award activity and state award activity of the City of Daytona Beach, Florida, under programs of the federal government and state government for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Section 215.97, Florida Statutes. Because the Schedule presents only a selected portion of the operations of the City of Daytona Beach, Florida, it is not intended to and does not present the financial position, ch+B12anges in net assets, or cash flows of the City of Daytona Beach, Florida.
Title: NOTE C Accounting Policies: B. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: D. INDIRECT COST RATE The City of Daytona Beach, Florida has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. C. SUB RECIPIENTS The City of Daytona Beach, Florida provided federal awards to sub recipients in the amount of $50,000 for the fiscal year ended September 30, 2024.
Title: NOTE E Accounting Policies: B. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable, or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: D. INDIRECT COST RATE The City of Daytona Beach, Florida has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. E. NONCASH AWARDS The City of Daytona Beach, Florida received no noncash awards in the fiscal year ended September 30, 2024.

Finding Details

Finding 2024-001
GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports and reimbursement requests should be subject to independent review for the full fiscal year to verify completeness, validity and timeliness of submission. The grant agreement requires quarterly progress reports to be filed with the pass through entity, Florida Department of State. Condition: Review of quarterly reports was not always documented by City officials before submittal by their third party consultant. Cause of condition: The department at the City that is responsible for managing the grant did not originally have a process in place to document their review of progress reports submitted to the Florida Department of State by their third party consultant. Potential effect of condition: Reports submitted to the Florida Department of State may be incomplete, include errors, or be submitted late. Perspective: After this condition was reported as a finding for the fiscal year ending September 30, 2023, the City’s department that is responsible for managing the grant implemented a review process, but it was not in place for the full fiscal year 2024. Questioned costs: None. Recommendation: The City’s department responsible for the grant should continue to perform the review process that was put in place late in fiscal year 2024. Management’s Response:. The City updated its control process to ensure that reports prepared by third-party consultant are reviewed by City staff prior to being submitted to the grantor.
Finding 2024-001
GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports and reimbursement requests should be subject to independent review for the full fiscal year to verify completeness, validity and timeliness of submission. The grant agreement requires quarterly progress reports to be filed with the pass through entity, Florida Department of State. Condition: Review of quarterly reports was not always documented by City officials before submittal by their third party consultant. Cause of condition: The department at the City that is responsible for managing the grant did not originally have a process in place to document their review of progress reports submitted to the Florida Department of State by their third party consultant. Potential effect of condition: Reports submitted to the Florida Department of State may be incomplete, include errors, or be submitted late. Perspective: After this condition was reported as a finding for the fiscal year ending September 30, 2023, the City’s department that is responsible for managing the grant implemented a review process, but it was not in place for the full fiscal year 2024. Questioned costs: None. Recommendation: The City’s department responsible for the grant should continue to perform the review process that was put in place late in fiscal year 2024. Management’s Response:. The City updated its control process to ensure that reports prepared by third-party consultant are reviewed by City staff prior to being submitted to the grantor.