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Audit 366205

FY End
2024-09-30
Total Expended
$41.93M
Findings
4
Programs
17
Organization: City of Fort Lauderdale (FL)
Year: 2024 Accepted: 2025-09-12
Auditor: Anthony Brunson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
576336 2024-001 Significant Deficiency - A
576337 2024-002 - - B
1152778 2024-001 Significant Deficiency - A
1152779 2024-002 - - B

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $10.50M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.46M Yes 0
14.241 Housing Opportunities for Persons with Aids $7.77M - 0
16.922 Equitable Sharing Program $1.65M - 0
14.239 Home Investment Partnerships Program $1.07M - 0
21.016 Equitable Sharing $923,224 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $147,888 - 0
10.559 Summer Food Service Program for Children $116,500 - 0
14.218 Community Development Block Grants/entitlement Grants $110,005 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $72,052 - 0
16.833 National Sexual Assault Kit Initiative $70,932 - 0
20.600 State and Community Highway Safety $58,591 - 0
97.067 Homeland Security Grant Program $45,000 Yes 0
10.558 Child and Adult Care Food Program $36,857 - 0
10.664 Cooperative Forestry Assistance $25,000 - 0
15.916 Outdoor Recreation Acquisition, Development and Planning $22,538 - 0
20.205 Highway Planning and Construction $766 - 0

Contacts

Name Title Type
EYC3YWKM3H25 Linda Logan-Short, Cgfo, Cpm Auditee
9548285267 Anthony Brunson, P.a Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - BASIS OF PRESENTATION Accounting Policies: 2 CFR 200.516(a) De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2024. The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance (the Schedule) presents the activity of all federal awards programs and state financial assistance projects of the City of Fort Lauderdale, Florida (the “City”), for the year ended September 30, 2024. Federal awards programs and state financial assistance projects received directly, as well as passed through other government agencies, are included on the Schedule. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General.
Title: Note 2 — BASIS OF ACCOUNTING Accounting Policies: 2 CFR 200.516(a) De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2024. The accompanying Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in the propriety funds. Under the modified accrual basis expenditures are recognized in the period liabilities are incurred, if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 — PROGRAM CLUSTERS Accounting Policies: 2 CFR 200.516(a) De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2024. The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. Based on this definition, similar programs are presented accordingly.
Title: Note 5 — CONTINGENCY Accounting Policies: 2 CFR 200.516(a) De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2024. The grant revenue amounts received are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the City. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations.
Title: Note 6 — NON-CASH AND FEDERAL INSURANCE Accounting Policies: 2 CFR 200.516(a) De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2024. The City did not receive non-cash assistance in the current fiscal year.
Title: Note 7 — DE MINIMIS COST Accounting Policies: 2 CFR 200.516(a) De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2024. The City did not elect to use the 10% de minimis cost rate allowed under the Uniform Guidance in fiscal year 2024.

Finding Details

Finding 2024-001
Condition: In accordance with 2 CFR-200.328 and 2 CFR-200.303, non-federal entities must submit performance and financial reports as required by the awarding agency and must establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of the federal award. Context: The City is required to submit monthly progress reports ten calendar days after the end of each month, quarterly progress reports no later than the 10th of quarter end, and a bi-annual Contract and Subcontract Activity form (HUD-2516), to be submitted by April 15 and October 15 each year. Per testing, monthly and quarterly reports were submitted 10 to 27 days after the deadline. ABPA was unable to obtain evidence that form HUD-2516 was submitted by either of the required due dates. Effect: Failure to submit required reports in a timely manner, and the lack of supporting documentation, represents a deficiency in internal control over compliance. This increases the risk of noncompliance with federal reporting requirements, which could result in questioned costs, delayed reimbursements, or jeopardize future funding. Cause: Delays in report submission were primarily due to insufficient internal controls over the reporting process, lack of clear assignment of responsibilities, and inadequate monitoring of reporting deadlines. Questioned costs: None. Recommendation: We recommend that the City strengthen its internal controls over compliance by implementing a centralized reporting calendar or system to monitor federal reporting deadlines. In addition, procedures should be established to ensure that documentation of timely report submission is retained in the grant files. Staff responsible for grant administration should also receive training on federal reporting requirements.
Finding 2024-002
Condition: The City did not provide evidence demonstrating that the required monthly, quarterly, and biannual reports were submitted in accordance with the timelines specified in the federal award requirements. The City is required to comply with the reporting requirements established by the grant agreement or the applicable provisions of the OMB Compliance Supplement. Context: The City is required to submit monthly progress reports ten calendar days after the end of each month, quarterly progress reports no later than the 10th of quarter end, and a bi-annual Contract and Subcontract Activity form (HUD-2516), to be submitted by April 15 and October 15 each year. Per testing, monthly and quarterly reports were submitted 10 to 27 days after the deadline. ABPA was unable to obtain evidence that form HUD-2516 was submitted by either of the required due dates. Effect: Failure to submit required reports in a timely manner, and the lack of supporting documentation, represents a deficiency in internal control over compliance. This increases the risk of noncompliance with federal reporting requirements, which could result in questioned costs, delayed reimbursements, or jeopardize future funding. Cause: Delays in report submission were primarily due to insufficient internal controls over the reporting process, lack of clear assignment of responsibilities, and inadequate monitoring of reporting deadlines. Questioned costs: None. Recommendation: We recommend that the City strengthen its internal controls over compliance by implementing a centralized reporting calendar or system to monitor federal reporting deadlines. In addition, procedures should be established to ensure that documentation of timely report submission is retained in the grant files. Staff responsible for grant administration should also receive training on federal reporting requirements.
Finding 2024-001
Condition: In accordance with 2 CFR-200.328 and 2 CFR-200.303, non-federal entities must submit performance and financial reports as required by the awarding agency and must establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of the federal award. Context: The City is required to submit monthly progress reports ten calendar days after the end of each month, quarterly progress reports no later than the 10th of quarter end, and a bi-annual Contract and Subcontract Activity form (HUD-2516), to be submitted by April 15 and October 15 each year. Per testing, monthly and quarterly reports were submitted 10 to 27 days after the deadline. ABPA was unable to obtain evidence that form HUD-2516 was submitted by either of the required due dates. Effect: Failure to submit required reports in a timely manner, and the lack of supporting documentation, represents a deficiency in internal control over compliance. This increases the risk of noncompliance with federal reporting requirements, which could result in questioned costs, delayed reimbursements, or jeopardize future funding. Cause: Delays in report submission were primarily due to insufficient internal controls over the reporting process, lack of clear assignment of responsibilities, and inadequate monitoring of reporting deadlines. Questioned costs: None. Recommendation: We recommend that the City strengthen its internal controls over compliance by implementing a centralized reporting calendar or system to monitor federal reporting deadlines. In addition, procedures should be established to ensure that documentation of timely report submission is retained in the grant files. Staff responsible for grant administration should also receive training on federal reporting requirements.
Finding 2024-002
Condition: The City did not provide evidence demonstrating that the required monthly, quarterly, and biannual reports were submitted in accordance with the timelines specified in the federal award requirements. The City is required to comply with the reporting requirements established by the grant agreement or the applicable provisions of the OMB Compliance Supplement. Context: The City is required to submit monthly progress reports ten calendar days after the end of each month, quarterly progress reports no later than the 10th of quarter end, and a bi-annual Contract and Subcontract Activity form (HUD-2516), to be submitted by April 15 and October 15 each year. Per testing, monthly and quarterly reports were submitted 10 to 27 days after the deadline. ABPA was unable to obtain evidence that form HUD-2516 was submitted by either of the required due dates. Effect: Failure to submit required reports in a timely manner, and the lack of supporting documentation, represents a deficiency in internal control over compliance. This increases the risk of noncompliance with federal reporting requirements, which could result in questioned costs, delayed reimbursements, or jeopardize future funding. Cause: Delays in report submission were primarily due to insufficient internal controls over the reporting process, lack of clear assignment of responsibilities, and inadequate monitoring of reporting deadlines. Questioned costs: None. Recommendation: We recommend that the City strengthen its internal controls over compliance by implementing a centralized reporting calendar or system to monitor federal reporting deadlines. In addition, procedures should be established to ensure that documentation of timely report submission is retained in the grant files. Staff responsible for grant administration should also receive training on federal reporting requirements.