FAC Explorer

Audit 37962

FY End
2022-09-30
Total Expended
$27.80M
Findings
4
Programs
18
Organization: City of Fort Lauderdale (FL)
Year: 2022 Accepted: 2023-08-04
Auditor: Anthony Brunson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39796 2022-002 - - E
39797 2022-001 - - L
616238 2022-002 - - E
616239 2022-001 - - L

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $16.17M Yes 0
16.922 Equitable Sharing Program $875,633 Yes 0
14.218 Community Development Block Grants/entitlement Grants $627,007 - 0
20.507 Federal Transit_formula Grants $402,893 Yes 0
14.241 Housing Opportunities for Persons with Aids $152,403 Yes 0
16.034 Coronavirus Emergency Supplemental Funding Program $71,420 - 0
14.239 Home Investment Partnerships Program $68,585 Yes 0
10.559 Summer Food Service Program for Children $59,493 - 0
20.205 Highway Planning and Construction $56,865 - 0
66.460 Nonpoint Source Implementation Grants $36,779 - 0
20.600 State and Community Highway Safety $20,746 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $17,635 - 0
20.106 Airport Improvement Program $17,491 Yes 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $14,541 - 0
10.558 Child and Adult Care Food Program $12,481 - 0
21.023 Emergency Rental Assistance Program $11,025 - 0
97.067 Homeland Security Grant Program $8,750 - 0
14.239 Coronavirus State and Local Fiscal Recovery Funds $326 - 0

Contacts

Name Title Type
EYC3YWKM3H25 Linda Short Auditee
9548285267 Anthony Brunson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 GENERAL Accounting Policies: 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. 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 the fiscal year 2022. 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, 2022. 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 3 - PROGRAM CLUSTERS Accounting Policies: 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. 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 the fiscal year 2022. 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 4 CATALOG OF STATE FINANCIAL ASSISTANCE (CSFA NUMBER) Accounting Policies: 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. 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 the fiscal year 2022. The program titles and CSFA numbers were obtained from the State of Florida or pass-through grantor of the 2022 Catalog of State Financial Assistance. Where a CSFA number was not assigned to a program, as in the case of the Waterways Program, the CSFA reference number was marked N/A on the Schedule of Expenditures for Federal Awards. The Waterways Program is funded through the Florida Inland Navigation District (FIND), a special taxing district of the State of Florida which is not assigned a department number. The contract numbers for the Waterways Program were BR-FL-20-147 and BR-FL-17-126. Per the agency request this program was included in the expenditures of state funding.
Title: NOTE 5 CONTINGENCY Accounting Policies: 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. 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 the fiscal year 2022. 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: 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. 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 the fiscal year 2022. The City did not receive non-cash assistance in the current fiscal year.

Finding Details

Finding 2022-002
2022-002 Eligibility ? 14.241 HOPWA Condition: The City could not validate the income used in determining eligibility for services of HOPWA funds documented in the Provide Enterprise (PE) System. In addition, income verification support was inconsistent with monthly income amount noted and there was evidence of instances where the monthly support provided was not for a consecutive 3-month period, as required for income verification. Furthermore, self-verification was used to verify income after the COVID-19 restriction was lifted. Context: The participant?s information is initially inputted by the agency (sub-recipient) and submitted to the City for review and approval of funding for housing. For case management, the agency (sub-recipient) input an intake form which includes income, proof of status and identification is reviewed during the annual monitoring process completed by the City. The participant file should include the application information entered and scans of supporting documentation. The PE system does limitations of storage capacity therefore the original hard copies are kept at the agency site and provided upon request. Effect: The City may not be in compliance with the programs eligibility criteria and funding may be jeopardized. Cause: The subrecipients procedure are not conducive to ensure proper income verification of program participants. The City must also increase monitoring of files and perform additional procedures to address known risk with identified subrecipient(s) and/or process(es). Questioned Costs: Undetermined Recommendation: To increase the sample population and frequency of testing of the participant case files to ensure that the program guidelines are being met. Increase the frequency of the subrecipient monitoring and the perform follow-up of noted monitoring findings within prior to traditional annual monitoring. In addition, to provide continual training to the subrecipients and perform assessment of efficiencies of procedures to determine viability of relationship.
Finding 2022-001
2022-001 ? Reporting ? 20.106 Airport Improvements Condition: The City could not provide documentation that SF-425, Federal Financial Report was completed and submitted annually as required by the Compliance Supplement. Context: The City is required to perform task in noted areas to be in compliance with the grant terms. For this program annual reporting was a compliance requirement, through submission of the SF-425, Federal Financial Report. The Airport was unaware that this compliance requirement was to be fulfilled by them, therefore, the report was not filed deeming them not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting were not aware of the requirement and/or that it was their responsibility to complete the task. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to whom is responsible to complete the task.
Finding 2022-002
2022-002 Eligibility ? 14.241 HOPWA Condition: The City could not validate the income used in determining eligibility for services of HOPWA funds documented in the Provide Enterprise (PE) System. In addition, income verification support was inconsistent with monthly income amount noted and there was evidence of instances where the monthly support provided was not for a consecutive 3-month period, as required for income verification. Furthermore, self-verification was used to verify income after the COVID-19 restriction was lifted. Context: The participant?s information is initially inputted by the agency (sub-recipient) and submitted to the City for review and approval of funding for housing. For case management, the agency (sub-recipient) input an intake form which includes income, proof of status and identification is reviewed during the annual monitoring process completed by the City. The participant file should include the application information entered and scans of supporting documentation. The PE system does limitations of storage capacity therefore the original hard copies are kept at the agency site and provided upon request. Effect: The City may not be in compliance with the programs eligibility criteria and funding may be jeopardized. Cause: The subrecipients procedure are not conducive to ensure proper income verification of program participants. The City must also increase monitoring of files and perform additional procedures to address known risk with identified subrecipient(s) and/or process(es). Questioned Costs: Undetermined Recommendation: To increase the sample population and frequency of testing of the participant case files to ensure that the program guidelines are being met. Increase the frequency of the subrecipient monitoring and the perform follow-up of noted monitoring findings within prior to traditional annual monitoring. In addition, to provide continual training to the subrecipients and perform assessment of efficiencies of procedures to determine viability of relationship.
Finding 2022-001
2022-001 ? Reporting ? 20.106 Airport Improvements Condition: The City could not provide documentation that SF-425, Federal Financial Report was completed and submitted annually as required by the Compliance Supplement. Context: The City is required to perform task in noted areas to be in compliance with the grant terms. For this program annual reporting was a compliance requirement, through submission of the SF-425, Federal Financial Report. The Airport was unaware that this compliance requirement was to be fulfilled by them, therefore, the report was not filed deeming them not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting were not aware of the requirement and/or that it was their responsibility to complete the task. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to whom is responsible to complete the task.