Audit 402949

2025-001 – Allowable Cost Federal Agency: Department of Homeland Security Federal Program Name: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Pass-Through Agency: Florida Division of Emergency Management Pass-Through Numbers: Z2891 and Z4745 Award Period: September 23, 2022 to March 29, 2024 and October 5, 2024 to April 11, 2025 Type of Finding: 􀁸 Material Weakness in Internal Control over Compliance 􀁸 Other Matters Criteria or specific requirement: Per 2 CFR §200.303(a), the County must establish and maintain effective internal controls over federal awards that provide reasonable assurance of compliance with federal statutes, regulations, and award terms. Internal controls should ensure that employees' hours worked and documented on Activity Logs are accurately reflected in the amounts submitted to the grantor for reimbursement. Condition: During our testing, we noted that employees' hours reported on the Activity Logs did not reconcile to the corresponding amounts requested for reimbursement, resulting in discrepancies between the supporting documentation and the reimbursement requests submitted. Questioned costs: $7,568 of known questioned costs. There are also unknown questioned costs because the extent of the discrepancies between the employees' hours reported on the Activity Logs and the amounts requested for reimbursement could not be determined without further details of the activity performed during fiscal years 2022 and 2025. Context: During our testing of 40 employees, we noted 24 instances (60%) where employees' hours reported on the Activity Logs did not reconcile to the corresponding amounts requested for reimbursement. Cause: The County had not established adequate review and reconciliation procedures to ensure that employees' hours reported on Activity Logs were accurately reflected on reimbursement requests. Effect: Without adequate review and reconciliation procedures, there is an increased risk that inaccurate reimbursement amounts could be submitted to the grantor, potentially resulting in questioned costs, noncompliance with award terms, or the requirement to return federal funds. Repeat Finding: No. Recommendation: We recommend the County implement a formal review and reconciliation process to ensure that employees' hours reported on Activity Logs are verified against the reimbursement request prior to submitting it to the grantor. This review should be performed by personnel knowledgeable of the grant requirements and documented to evidence the review was completed. Views of responsible officials: There is no disagreement with the finding.

2025-002 – Reporting Federal Agency: Department of Homeland Security Federal Program Name: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Pass-Through Agency: Florida Division of Emergency Management Pass-Through Numbers: Z2891, Z0581, Z4745, Z4858 Award Period: September 23, 2022 to March 29, 2024; September 4, 2017 to March 10, 2019; October 5, 2024 to April 11, 2026; and October 5, 2024 to April 11, 2025 Type of Finding: 􀁸 Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR §200.303(a), the County must establish and maintain effective internal controls over federal awards that provide reasonable assurance of compliance with federal statutes, regulations, and award terms. Internal controls should include procedures to ensure that required reports are accurate, complete, and subject to appropriate supervisory review prior to submission. Condition: During our testing, we reviewed 5 quarterly reports submitted to the grantor and noted that noted that none contained evidence of supervisory review or approval to ensure the accuracy and completeness of the reported information prior to submission. Questioned costs: None Context: 5 of the 12 quarterly reports were reviewed as part of the audit. No documentation of review or approval was identified for any of the reports tested. Cause: The County had not established or implemented formal review and approval procedures over the preparation and submission of grant reporting. Effect: The absence of documented review and approval controls increases the risk that errors or omissions in required reports may not be detected and corrected prior to submission, resulting in inaccurate information being provided to grantors. This could impact funding decisions, compliance with grant requirements, or future reimbursements. Repeat Finding: No. Recommendation: We recommend the County establish and implement formal procedures requiring supervisory review and approval of all reports submitted to grantors. Evidence of review should be documented and retained, including the reviewer’s signature or electronic approval, the date of review, and the date of submission, to support compliance with reporting requirements. Views of responsible officials: There is no disagreement with the finding.