FAC Explorer

Audit 53489

FY End
2022-09-30
Total Expended
$6.73M
Findings
2
Programs
18
Organization: City of Fort Myers, Florida (FL)
Year: 2022 Accepted: 2023-08-02
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45611 2022-002 Material Weakness - I
622053 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $2.84M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.00M Yes 1
97.044 Assistance to Firefighters Grant $306,410 - 0
16.710 Public Safety Partnership and Community Policing Grants $290,354 - 0
16.609 Project Safe Neighborhoods $161,820 - 0
14.231 Emergency Solutions Grant Program $140,479 - 0
15.616 Clean Vessel Act Program $68,585 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $34,615 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $27,213 - 0
97.067 Homeland Security Grant Program $26,641 - 0
20.616 National Priority Safety Programs $23,907 - 0
66.475 Gulf of Mexico Program $17,834 - 0
21.016 Equitable Sharing $13,798 - 0
16.607 Bulletproof Vest Partnership Program $5,280 - 0
97.024 Emergency Food and Shelter National Board Program $5,000 - 0
14.218 Community Development Block Grants/entitlement Grants $1,986 - 0
16.726 Juvenile Mentoring Program $1,273 - 0
16.922 Equitable Sharing Program $264 - 0

Contacts

Name Title Type
UKJXK48PKKH2 Christine Tenney Auditee
2392317186 Christopher Kessler Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 COMMUNITY DEVELOPMENT BLOCK GRANTS / ENTITLEMENT GRANTS Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of theCity of Fort Myers, Florida (City) under programs of the federal government for the year ended September 30, 2022.The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does notpresent the financial position, changes in net position, or cash flows of the City.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain typesof expenditures are not allowable or are limited as to reimbursement. The City has not elected to use the 10-percentde minis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In accordance with the terms of the award, program income totaling $19,100 was used to reduce the amount offederal awards used to complete the project.

Finding Details

Finding 2022-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2722 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance; Material NoncomplianceCriteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by; (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov Home (click on Search Record, then click on Advanced Search-Exclusions) (Note: The OMB guidance at 2 CFR part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System (EPLS)); (2) collecting a certification from the entity, or; (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The City did not properly verify and document federal suspension and debarment status for one vendor prior to entering into a transaction with the vendor. Questioned costs: None Context: The City did not verify and document the review of suspension and debarment status for the only entity and transaction that grants funds were expended with. The entity was not suspended or debarred at the time of contract execution. Cause: The City did not follow their policies and procedures for documenting the suspension and debarment status for entities upon contract execution. Effect: The City is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the City implement a process to formally verify and document the suspension and debarment process for all entities that it enters into transaction with using federal funds.Views of responsible officials: Management agrees with the finding.
Finding 2022-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2722 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance; Material NoncomplianceCriteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by; (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov Home (click on Search Record, then click on Advanced Search-Exclusions) (Note: The OMB guidance at 2 CFR part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System (EPLS)); (2) collecting a certification from the entity, or; (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The City did not properly verify and document federal suspension and debarment status for one vendor prior to entering into a transaction with the vendor. Questioned costs: None Context: The City did not verify and document the review of suspension and debarment status for the only entity and transaction that grants funds were expended with. The entity was not suspended or debarred at the time of contract execution. Cause: The City did not follow their policies and procedures for documenting the suspension and debarment status for entities upon contract execution. Effect: The City is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the City implement a process to formally verify and document the suspension and debarment process for all entities that it enters into transaction with using federal funds.Views of responsible officials: Management agrees with the finding.