FAC Explorer

Audit 363619

FY End
2024-09-30
Total Expended
$7.54M
Findings
26
Programs
9
Organization: City of Boynton Beach (FL)
Year: 2024 Accepted: 2025-08-04
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572481 2024-003 Significant Deficiency - L
572482 2024-003 Significant Deficiency - L
572483 2024-003 Significant Deficiency - L
572484 2024-003 Significant Deficiency - L
572485 2024-003 Significant Deficiency - L
572486 2024-003 Significant Deficiency - L
572487 2024-003 Significant Deficiency - L
572488 2024-003 Significant Deficiency - L
572489 2024-003 Significant Deficiency - L
572490 2024-003 Significant Deficiency - L
572491 2024-003 Significant Deficiency - L
572492 2024-003 Significant Deficiency - L
572493 2024-003 Significant Deficiency - L
1148923 2024-003 Significant Deficiency - L
1148924 2024-003 Significant Deficiency - L
1148925 2024-003 Significant Deficiency - L
1148926 2024-003 Significant Deficiency - L
1148927 2024-003 Significant Deficiency - L
1148928 2024-003 Significant Deficiency - L
1148929 2024-003 Significant Deficiency - L
1148930 2024-003 Significant Deficiency - L
1148931 2024-003 Significant Deficiency - L
1148932 2024-003 Significant Deficiency - L
1148933 2024-003 Significant Deficiency - L
1148934 2024-003 Significant Deficiency - L
1148935 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.97M Yes 1
97.039 Hazard Mitigation Grant $131,653 - 1
14.218 Community Development Block Grants/entitlement Grants $36,175 Yes 1
97.067 Homeland Security Grant Program $21,479 - 1
20.600 State and Community Highway Safety $19,618 - 1
16.710 Public Safety Partnership and Community Policing Grants $16,241 - 1
45.025 Promotion of the Arts Partnership Agreements $15,000 - 1
16.607 Bulletproof Vest Partnership Program $6,943 - 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $5,937 - 1

Contacts

Name Title Type
FYYMUAVJDKC6 Mirna Crompton Auditee
5617426087 Branden Lopez Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – 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 and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards and state financial assistance (the “Schedule”) presents the expenditure activity of all federal awards and state financial assistance of the City of Boynton Beach, Florida (the “City”) for the fiscal year ended September 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General. Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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 and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Certain pass-through entity identifying numbers were not available for pass-through awards listed in the Schedule for the year ended September 30, 2024.
Title: NOTE 3 – INDIRECT COST RATE 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 and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding 2024-003
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.