FAC Explorer

Audit 361493

FY End
2024-09-30
Total Expended
$52.04M
Findings
18
Programs
20
Organization: Polk County, Florida (FL)
Year: 2024 Accepted: 2025-07-07
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570505 2024-001 Significant Deficiency Yes L
570506 2024-001 Significant Deficiency Yes L
570507 2024-001 Significant Deficiency Yes L
570508 2024-001 Significant Deficiency Yes L
570509 2024-001 Significant Deficiency Yes L
570510 2024-001 Significant Deficiency Yes L
570511 2024-001 Significant Deficiency Yes L
570512 2024-001 Significant Deficiency Yes L
570513 2024-001 Significant Deficiency Yes L
1146947 2024-001 Significant Deficiency Yes L
1146948 2024-001 Significant Deficiency Yes L
1146949 2024-001 Significant Deficiency Yes L
1146950 2024-001 Significant Deficiency Yes L
1146951 2024-001 Significant Deficiency Yes L
1146952 2024-001 Significant Deficiency Yes L
1146953 2024-001 Significant Deficiency Yes L
1146954 2024-001 Significant Deficiency Yes L
1146955 2024-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $28.71M Yes 0
97.039 Hazard Mitigation Grant $4.15M Yes 1
14.239 Home Investment Partnerships Program $2.31M - 0
93.493 Congressional Directives $713,044 - 0
20.205 Highway Planning and Construction $655,431 - 0
93.563 Child Support Services $446,004 - 0
14.218 Community Development Block Grants/entitlement Grants $355,648 - 0
14.231 Emergency Solutions Grant Program $314,157 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $295,903 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $258,641 - 0
21.023 Emergency Rental Assistance Program $249,735 - 0
97.042 Emergency Management Performance Grants $180,257 - 0
16.812 Second Chance Act Reentry Initiative $172,677 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $132,081 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $104,824 - 0
93.558 Temporary Assistance for Needy Families $84,997 - 0
90.401 Help America Vote Act Requirements Payments $46,779 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $24,566 - 0
93.590 Community-Based Child Abuse Prevention Grants $23,002 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,006 - 0

Contacts

Name Title Type
JBN5EHFNGUG9 Mark Meeks Auditee
8635346717 Lance Schmidt Auditor
No contacts on file

Notes to SEFA

Title: OUNCE OF PREVENTION MATCH Accounting Policies: GENERAL The accompanying schedule of expenditures of federal awards and state financial assistance (the Schedule) presents the activity of all federal awards and state financial assistance of Polk County, Florida (the County). The County reporting entity is defined in Note 1 to the County's basic financial statements for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 691-5, Rules of the Florida Department of Financial Services. The Schedule presents only a selected portion of the operations of the County and is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Therefore, some amounts presented in the Schedule may differ from amounts presented or used in the preparation of the basic financial statements for the fiscal year ended September 30, 2024. BASIS OF ACCOUNTING The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements for the year ended September 30, 2024. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 691-5, Rules of the Florida Department of Financial Services for all awards with the exception of Assistance Listing Number 21.027, which follow criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The county has not elected to use the 10-percent de minim is indirect cost rate as allowed under the Uniform Guidance. In addition to the amounts listed on the Schedule, the County received additional funding from the state of Florida as a match for certain Federal programs. The amounts listed below represent the funding provided by the state of Florida as a match to the specified federal programs. Agency/Program State Matching Monies Expenditures Passed through the Ounce of Prevention Fund of Florida and Healthy Families: Promoting Safe and Stable Families $19,413 Promoting Safe and Stable Families 5,117 Total Program 24,530 Temporary Assistance for Needy Families 580,183 Temporary Assistance for Needy Families 149,253 Total Program 729,436 Community-Based Child Abuse Prevention Grants 5,751 HFF Workforce Stabilization Funds- II C-State funds not subject to Sec 215.97, F.S. (FSM) 98,882 Total State Matching Monies $ 858,599 Assistance Listing Number 93.556 93.556 93.558 93.558 93.590 N/A Grant Identification #20-25-05 (Amendment #11) #20-25-05 (Amendment #13) #20-25-05 (Amendment #11) #20-25-05 (Amendment #13) #20-25-05 (Amendment #13) #20-25-05 (Amendment #13) Expenditures
Title: MATCH REQUIREMENT Accounting Policies: GENERAL The accompanying schedule of expenditures of federal awards and state financial assistance (the Schedule) presents the activity of all federal awards and state financial assistance of Polk County, Florida (the County). The County reporting entity is defined in Note 1 to the County's basic financial statements for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 691-5, Rules of the Florida Department of Financial Services. The Schedule presents only a selected portion of the operations of the County and is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Therefore, some amounts presented in the Schedule may differ from amounts presented or used in the preparation of the basic financial statements for the fiscal year ended September 30, 2024. BASIS OF ACCOUNTING The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements for the year ended September 30, 2024. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 691-5, Rules of the Florida Department of Financial Services for all awards with the exception of Assistance Listing Number 21.027, which follow criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The county has not elected to use the 10-percent de minim is indirect cost rate as allowed under the Uniform Guidance. The County receives a substantial portion of its support from various funding sources which required a local match. The County has satisfied all matching requirements through local grants and by incurring sufficient eligible expenses. As required under certain contracts, the County is required to match varying percentages of contract funds received. This match may be cash, in-kind, or a combination. For the year ended September 30, 2024, the County met its matching requirements for all related contracts.

Finding Details

Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.