FAC Explorer

Audit 406232

FY End
2025-09-30
Total Expended
$1.65M
Findings
1
Programs
1
Organization: Town of Orange Park, Fl (FL)
Year: 2025 Accepted: 2026-07-01
Auditor: PURVIS GRAY AND COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1222661 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $187,188 Yes 0

Contacts

Name Title Type
FAKUJBW6TVX5 John Villanueva Auditee
9042783018 Andrew Miller Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) is presented on the modified accrual basis of accounting.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2025-001
Criteria—According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under the program. Condition—During our testing, it was noted that 1 of 3 of the vendor selections tested for this program did not have suspension and debarment evaluated or documented prior to the purchase. In addition, there was no formal control policy for the Town to evaluate and document suspension and debarment for expenditures in this program. Cause—The Town was unaware of this requirement applied to CSLRF funding under the revenue replacement method. Effect—In this case, there is no indication that the vendor in question was actually suspended or debarred. However, by not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation—We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.