Audit 360400

FY End

2024-09-30

Total Expended

$886,993

Findings

4

Programs

3

Organization: Town of Orange Park, Fl (FL)

Year: 2024 Accepted: 2025-06-27

Auditor: Purvis Gray & CO

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
568026	2024-001	Significant Deficiency	-	I
568027	2024-001	Significant Deficiency	-	I
1144468	2024-001	Significant Deficiency	-	I
1144469	2024-001	Significant Deficiency	-	I

ALN	Program	Spent	Major	Findings
97.039	Hazard Mitigation Grant	$220,095	-	0
21.027	Coronavirus State and Local Fiscal Recovery Funds	$4,812	Yes	1
14.218	Community Development Block Grants/entitlement Grants	$189	-	0

Contacts

Name	Title	Type
FAKUJBW6TVX5	John Villanueva	Auditee
9042783018	Andrew Miller	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following 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: The Town did not have any kind of administrative allocation of Federal funds. The accompanying schedule of expenditures of federal awards (the Schedule) is presented on the modified accrual basis of accounting.

Title: Summary of Significant Accounting Principles Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following 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: The Town did not have any kind of administrative allocation of Federal funds. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Town of Orange Park, Florida, did not elect to use the 10% de minimis indirect cost rate in Section 200.414, Indirect (F&A) Costs, of the Uniform Guidance.

Finding Details

Finding 2024-001

Criteria - According to the Coronavirus State and Local Recovery Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under the program. Condition - During our testing, it was noted that 1 of 5 of the vendor selections tested for this program did not have suspension and debarment evaluated or documented prior to the purchase. In addition, there was no formal control policy for the Town to evaluate and document suspension and debarment for expenditures in this program. Cause - The Town was unaware of this requirement applied to CSLRF funding under the revenue replacement method. Effect - In this case, there is no indication that the vendor in question was actually suspended or debarred. However, by not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation - We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.

Finding 2024-001

Criteria - According to the Coronavirus State and Local Recovery Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under the program. Condition - During our testing, it was noted that 1 of 5 of the vendor selections tested for this program did not have suspension and debarment evaluated or documented prior to the purchase. In addition, there was no formal control policy for the Town to evaluate and document suspension and debarment for expenditures in this program. Cause - The Town was unaware of this requirement applied to CSLRF funding under the revenue replacement method. Effect - In this case, there is no indication that the vendor in question was actually suspended or debarred. However, by not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation - We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.

Finding 2024-001

Criteria - According to the Coronavirus State and Local Recovery Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under the program. Condition - During our testing, it was noted that 1 of 5 of the vendor selections tested for this program did not have suspension and debarment evaluated or documented prior to the purchase. In addition, there was no formal control policy for the Town to evaluate and document suspension and debarment for expenditures in this program. Cause - The Town was unaware of this requirement applied to CSLRF funding under the revenue replacement method. Effect - In this case, there is no indication that the vendor in question was actually suspended or debarred. However, by not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation - We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.

Finding 2024-001

Criteria - According to the Coronavirus State and Local Recovery Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under the program. Condition - During our testing, it was noted that 1 of 5 of the vendor selections tested for this program did not have suspension and debarment evaluated or documented prior to the purchase. In addition, there was no formal control policy for the Town to evaluate and document suspension and debarment for expenditures in this program. Cause - The Town was unaware of this requirement applied to CSLRF funding under the revenue replacement method. Effect - In this case, there is no indication that the vendor in question was actually suspended or debarred. However, by not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation - We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.