Audit 370887

SIGNIFICANT DEFICIENCY SD 2024-005 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Justice, U.S. Dept. of Treasury and U.S. Dept. of Homeland Security Federal program title: Public Safety Partnership and Community Policing Grants, Coronavirus State and Local Fiscal Recovery Funds, Edward Byrne Memorial Justice Assistance Grant, Crime Victim Assistance and Disaster Grants – Public Assistance (Presidentially Declared Disasters) ALN: 16.738, 16.710, 16.575, 21.027 and 97.036 Grant No.: 15PBJA-23GG-035257-JAGX, 15COPS-21-GG-02128-SLEM, VOCA-2022-851, Y5233 and Z1143 Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Office of Attorney General and Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and Data Collection Form (“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.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 commencement and 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.