FAC Explorer

Audit 359404

FY End
2024-09-30
Total Expended
$104.05M
Findings
4
Programs
60
Organization: City of Jacksonville (FL)
Year: 2024 Accepted: 2025-06-20
Auditor: Carr Riggs & Ingram

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565700 2024-002 Material Weakness Yes ABHN
565701 2024-002 Material Weakness Yes ABHN
1142142 2024-002 Material Weakness Yes ABHN
1142143 2024-002 Material Weakness Yes ABHN

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $15.58M Yes 0
14.218 Community Development Block Grants/entitlement Grants $4.81M Yes 1
93.914 Hiv Emergency Relief Project Grants $3.17M - 0
14.241 Housing Opportunities for Persons with Aids $3.06M Yes 0
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.78M - 0
14.239 Home Investment Partnerships Program $2.13M Yes 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $2.01M - 0
11.473 Office for Coastal Management $1.39M - 0
93.563 Child Support Services $822,524 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $698,762 - 0
14.231 Emergency Solutions Grant Program $624,268 - 0
16.710 Public Safety Partnership and Community Policing Grants $555,569 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $526,877 - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $479,294 - 0
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $414,565 - 0
93.568 Covid-19 - Low-Income Home Energy Assistance $410,228 - 0
66.001 Air Pollution Control Program Support $400,322 - 0
66.046 Climate Pollution Reduction Grants $380,792 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $378,600 - 0
16.818 Children Exposed to Violence $339,000 - 0
20.205 Highway Planning and Construction $289,196 - 0
16.575 Crime Victim Assistance $249,819 - 0
16.045 Community-Based Violence Intervention and Prevention Initiative $249,764 - 0
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $215,720 Yes 1
97.042 Emergency Management Performance Grants $202,285 - 0
16.021 Justice Systems Response to Families $180,225 - 0
97.039 Hazard Mitigation Grant $174,152 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $146,423 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $143,147 - 0
93.568 Low-Income Home Energy Assistance $122,182 - 0
93.053 Nutrition Services Incentive Program $105,456 - 0
16.922 Equitable Sharing Program $102,877 - 0
16.582 Crime Victim Assistance/discretionary Grants $100,205 - 0
20.616 National Priority Safety Programs $100,073 - 0
97.091 Homeland Security Biowatch Program $97,086 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $96,230 - 0
16.123 Community-Based Violence Prevention Program $87,702 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $79,975 - 0
14.401 Fair Housing Assistance Program $78,739 - 0
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $76,538 - 0
20.939 Safe Streets and Roads for All $74,111 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $67,340 - 0
20.325 Consolidated Rail Infrastructure and Safety Improvements $66,383 - 0
21.023 Covid-19 - Emergency Rental Assistance Program $62,884 - 0
97.056 Port Security Grant Program $61,430 - 0
20.600 State and Community Highway Safety $60,809 - 0
16.043 Veterans Treatment Court Discretionary Grant Program $50,722 - 0
16.015 Missing Alzheimer's Disease Patient Assistance Program $48,857 - 0
97.044 Assistance to Firefighters Grant $33,069 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $23,267 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $20,078 - 0
14.231 Covid-19 - Emergency Solutions Grant Program $10,663 - 0
17.805 Homeless Veterans’ Reintegration Program $10,000 - 0
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $8,866 - 0
21.016 Equitable Sharing $6,917 - 0
97.067 Homeland Security Grant Program $5,805 - 0
16.833 National Sexual Assault Kit Initiative $2,825 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2,290 - 0
16.606 State Criminal Alien Assistance Program $800 - 0
97.029 Flood Mitigation Assistance $500 - 0

Contacts

Name Title Type
HMGLC26EUPC4 Marcia Saulo Auditee
9042555261 April Shuping Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. The accompanying schedules of expenditures of federal awards and state financial assistance includes certain federal and state grant activity of the City of Jacksonville, Florida (the “City”) for the year ended September 30, 2024. The schedules do not include the federal and state grant activity of the City’s discretely presented component units the Jacksonville Housing Authority, JEA, Jacksonville Port Authority, and the Jacksonville Transportation Authority, which received approximately $49.7 million, and $47.3 million, respectively. Federal and state grant activity for the discretely presented component units is reported on separately. Because the Schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in net position or cash flows of the City. The City’s reporting entity is defined in Note 1 of the City’s basic financial statements
Title: Note 3. Program Clusters Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. Accordingly, federal programs and related CFDA numbers reported within the schedule of expenditures include the CDBG-Entitlement Cluster 14.218, Highway Safety Cluster 20.600, Aging Cluster 93.044, 93.045 and 93.053, and the Foster Grandparent/Senior Companion Cluster 94.011 and 94.016.
Title: Note 4. Indirect Cost Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. The City has not elected to use the 10% de minimis indirect cost rate.
Title: Note 5. FEMA Expenditures Accounting Policies: Basis of Accounting The schedules are presented using the modified accrual basis of accounting for grants which are accounted for in governmental funds and on the accrual basis of accounting for grants which are accounted for in proprietary funds. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.500, Rules of the Auditor General. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The indirect costs allocation methodology is adopted as the recognized mechanism whereby operating agencies and activities of the City can allocate indirect costs incurred in connection with the administration of City programs and can recover those incurred indirect costs from using agencies and activities. In the City's administration of federally funded grant programs, the indirect costs allocation methodology is adopted in accordance with Federal Management Circular 74-4 and in accordance with the allocation and reimbursement methodologies applied to the City in its indirect cost allocation plan for the administration of federal grants. Expenditures for CFDA No. 97.036 Disaster Grants – Public Assistance, include ($34,167,221.51) expenditures through fiscal year end 2024 that have not been obligated (approved) by the Federal Emergency Management Agency as of September 30, 2024. This includes the addition of Hurricanes Debby and Helene disaster events occurring in Fiscal Year 2024.

Finding Details

Finding 2024-002
2024-002 – COVID 19: Community Development Block Grants/Entitlement Grants Federal Awarding Agency – U.S. Department of Housing and Urban Development Assistance Listing Number – 14.218 FAIN – B-23-UC-12-0017 Award Year – 2023 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR section 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements. The related compliance requirements are set in 24 CFR Part 570 Subpart D and sections 570.200 through .710, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the April 30, 2021 Quick Guide, CDBG-CV PPR Tieback Flexibilities, Title I of the Housing Community Development Act (HCDA) of 1974, as amended (Pub. L. No. 93-383) (42 USC 5301), 2 CFR Part 200, Subpart E, Appendices III-V11, and sections 200.330, .331, and .501(h), 31 USC 1552, Section III.B.7 of CDBG-CV Notice, Section 110(a) of the HCD Act, federal awarding agency regulations, and the terms and conditions of the award. Condition: Internal controls related to review of one invoice for a payment to a subrecipient, did not have evidence of all required approvals necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. One monthly payroll allocation journal entry did not have evidence of required approval necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. Controls were not sufficient over the special tests and provisions – wage rate requirements compliance requirement. Cause: Internal controls over certain payments, including payments requiring review of contractor and subcontractor wage rates were not evidenced with clear documentation. Effect: Allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements compliance requirements may not be met due to lack of reperformable internal controls. Recommendation: We recommend that the City ensure wage rate requirement compliance is prioritized when applicable. We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2024-002
2024-002 – COVID 19: Community Development Block Grants/Entitlement Grants Federal Awarding Agency – U.S. Department of Housing and Urban Development Assistance Listing Number – 14.218 FAIN – B-23-UC-12-0017 Award Year – 2023 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR section 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements. The related compliance requirements are set in 24 CFR Part 570 Subpart D and sections 570.200 through .710, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the April 30, 2021 Quick Guide, CDBG-CV PPR Tieback Flexibilities, Title I of the Housing Community Development Act (HCDA) of 1974, as amended (Pub. L. No. 93-383) (42 USC 5301), 2 CFR Part 200, Subpart E, Appendices III-V11, and sections 200.330, .331, and .501(h), 31 USC 1552, Section III.B.7 of CDBG-CV Notice, Section 110(a) of the HCD Act, federal awarding agency regulations, and the terms and conditions of the award. Condition: Internal controls related to review of one invoice for a payment to a subrecipient, did not have evidence of all required approvals necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. One monthly payroll allocation journal entry did not have evidence of required approval necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. Controls were not sufficient over the special tests and provisions – wage rate requirements compliance requirement. Cause: Internal controls over certain payments, including payments requiring review of contractor and subcontractor wage rates were not evidenced with clear documentation. Effect: Allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements compliance requirements may not be met due to lack of reperformable internal controls. Recommendation: We recommend that the City ensure wage rate requirement compliance is prioritized when applicable. We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2024-002
2024-002 – COVID 19: Community Development Block Grants/Entitlement Grants Federal Awarding Agency – U.S. Department of Housing and Urban Development Assistance Listing Number – 14.218 FAIN – B-23-UC-12-0017 Award Year – 2023 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR section 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements. The related compliance requirements are set in 24 CFR Part 570 Subpart D and sections 570.200 through .710, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the April 30, 2021 Quick Guide, CDBG-CV PPR Tieback Flexibilities, Title I of the Housing Community Development Act (HCDA) of 1974, as amended (Pub. L. No. 93-383) (42 USC 5301), 2 CFR Part 200, Subpart E, Appendices III-V11, and sections 200.330, .331, and .501(h), 31 USC 1552, Section III.B.7 of CDBG-CV Notice, Section 110(a) of the HCD Act, federal awarding agency regulations, and the terms and conditions of the award. Condition: Internal controls related to review of one invoice for a payment to a subrecipient, did not have evidence of all required approvals necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. One monthly payroll allocation journal entry did not have evidence of required approval necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. Controls were not sufficient over the special tests and provisions – wage rate requirements compliance requirement. Cause: Internal controls over certain payments, including payments requiring review of contractor and subcontractor wage rates were not evidenced with clear documentation. Effect: Allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements compliance requirements may not be met due to lack of reperformable internal controls. Recommendation: We recommend that the City ensure wage rate requirement compliance is prioritized when applicable. We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.
Finding 2024-002
2024-002 – COVID 19: Community Development Block Grants/Entitlement Grants Federal Awarding Agency – U.S. Department of Housing and Urban Development Assistance Listing Number – 14.218 FAIN – B-23-UC-12-0017 Award Year – 2023 Questioned costs – none Criteria: 2 CFR Part 200 in general and 2 CFR section 200.303(a) require non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements. The related compliance requirements are set in 24 CFR Part 570 Subpart D and sections 570.200 through .710, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the April 30, 2021 Quick Guide, CDBG-CV PPR Tieback Flexibilities, Title I of the Housing Community Development Act (HCDA) of 1974, as amended (Pub. L. No. 93-383) (42 USC 5301), 2 CFR Part 200, Subpart E, Appendices III-V11, and sections 200.330, .331, and .501(h), 31 USC 1552, Section III.B.7 of CDBG-CV Notice, Section 110(a) of the HCD Act, federal awarding agency regulations, and the terms and conditions of the award. Condition: Internal controls related to review of one invoice for a payment to a subrecipient, did not have evidence of all required approvals necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. One monthly payroll allocation journal entry did not have evidence of required approval necessary to ensure compliance with allowable costs, cost principles, and period of performance requirements. Controls were not sufficient over the special tests and provisions – wage rate requirements compliance requirement. Cause: Internal controls over certain payments, including payments requiring review of contractor and subcontractor wage rates were not evidenced with clear documentation. Effect: Allowable costs, cost principles, period of performance, and special tests and provisions – wage rate requirements compliance requirements may not be met due to lack of reperformable internal controls. Recommendation: We recommend that the City ensure wage rate requirement compliance is prioritized when applicable. We recommend that the City ensure that all controls for grants be documented in written procedures which should include the name or title of the positions responsible for each control (preparation, review, reconciliation, etc.) and that the performance of the controls be documented in a clear, reperformable manner including the name and date of each responsible individual and which specific control they performed over compliance for the grant.