FAC Explorer

Audit 36803

FY End
2022-09-30
Total Expended
$1.23M
Findings
6
Programs
7
Organization: City of Sebastian (FL)
Year: 2022 Accepted: 2023-03-12
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35889 2022-001 - - L
35890 2022-001 - - L
35891 2022-001 - - L
612331 2022-001 - - L
612332 2022-001 - - L
612333 2022-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $484,856 - 0
14.218 Community Development Block Grants/entitlement Grants $141,467 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,206 - 0
16.607 Bulletproof Vest Partnership Program $6,734 - 0
97.039 Hazard Mitigation Grant $5,888 - 0
21.019 Coronavirus Relief Fund $4,454 - 0
20.106 Airport Improvement Program $1,524 Yes 1

Contacts

Name Title Type
NXT9M769FC19 Kenneth W. Killgore Auditee
7723888205 Ross Cotherman, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards and schedule of expenditures of state projects (the "Schedules") includes the federal and state grant activity of the City of Sebastian, Florida (the "City") under programs of the federal and state of Florida governments for the year ended September 30, 2022. The information in these Schedules 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 and Chapter 10.550, Rules of the Auditor General. Because the Schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in net position or cash flows of the City. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the City's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
Federal Reporting Requirements Finding Type. Immaterial Noncompliance in Internal Control over Compliance (Reporting). Program. Airport Improvements Program; ALN Number 20.106; Award Numbers 3-12-0145-018-2021, 3-12-0145-019-2022, and 3-12-0145-020-2022. Criteria. Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements. Condition. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. Cause. This condition appears to be the result of a time lag in identifying the annual reporting requirement and developing a plan for compliance. Effect. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. View of Responsible Officials. Management to provide a response.
Finding 2022-001
Federal Reporting Requirements Finding Type. Immaterial Noncompliance in Internal Control over Compliance (Reporting). Program. Airport Improvements Program; ALN Number 20.106; Award Numbers 3-12-0145-018-2021, 3-12-0145-019-2022, and 3-12-0145-020-2022. Criteria. Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements. Condition. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. Cause. This condition appears to be the result of a time lag in identifying the annual reporting requirement and developing a plan for compliance. Effect. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. View of Responsible Officials. Management to provide a response.
Finding 2022-001
Federal Reporting Requirements Finding Type. Immaterial Noncompliance in Internal Control over Compliance (Reporting). Program. Airport Improvements Program; ALN Number 20.106; Award Numbers 3-12-0145-018-2021, 3-12-0145-019-2022, and 3-12-0145-020-2022. Criteria. Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements. Condition. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. Cause. This condition appears to be the result of a time lag in identifying the annual reporting requirement and developing a plan for compliance. Effect. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. View of Responsible Officials. Management to provide a response.
Finding 2022-001
Federal Reporting Requirements Finding Type. Immaterial Noncompliance in Internal Control over Compliance (Reporting). Program. Airport Improvements Program; ALN Number 20.106; Award Numbers 3-12-0145-018-2021, 3-12-0145-019-2022, and 3-12-0145-020-2022. Criteria. Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements. Condition. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. Cause. This condition appears to be the result of a time lag in identifying the annual reporting requirement and developing a plan for compliance. Effect. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. View of Responsible Officials. Management to provide a response.
Finding 2022-001
Federal Reporting Requirements Finding Type. Immaterial Noncompliance in Internal Control over Compliance (Reporting). Program. Airport Improvements Program; ALN Number 20.106; Award Numbers 3-12-0145-018-2021, 3-12-0145-019-2022, and 3-12-0145-020-2022. Criteria. Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements. Condition. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. Cause. This condition appears to be the result of a time lag in identifying the annual reporting requirement and developing a plan for compliance. Effect. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. View of Responsible Officials. Management to provide a response.
Finding 2022-001
Federal Reporting Requirements Finding Type. Immaterial Noncompliance in Internal Control over Compliance (Reporting). Program. Airport Improvements Program; ALN Number 20.106; Award Numbers 3-12-0145-018-2021, 3-12-0145-019-2022, and 3-12-0145-020-2022. Criteria. Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements. Condition. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. Cause. This condition appears to be the result of a time lag in identifying the annual reporting requirement and developing a plan for compliance. Effect. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. View of Responsible Officials. Management to provide a response.