FAC Explorer

Audit 55468

FY End
2022-09-30
Total Expended
$10.48M
Findings
0
Programs
26
Organization: Okaloosa County, Florida (FL)
Year: 2022 Accepted: 2023-04-26
Auditor: Warren Averett LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.02M Yes 0
20.106 Airport Improvement Program $697,008 Yes 0
20.205 Highway Planning and Construction $530,111 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $411,520 - 0
97.067 Homeland Security Grant Program $316,968 - 0
93.563 Child Support Enforcement $279,656 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $195,222 Yes 0
16.021 Justice Systems Response to Families $167,184 - 0
87.052 Gulf Coast Ecosystem Restoration Council Oil Spill Impact Program $158,808 - 0
97.U01 Law Enforcement Officer Reimbursement Program $138,660 - 0
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $123,475 - 0
10.553 School Breakfast Program $105,275 - 0
20.615 E-911 Grant Program $102,336 - 0
11.473 Office for Coastal Management $53,147 - 0
97.039 Hazard Mitigation Grant $52,352 - 0
45.310 Grants to States $50,000 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $35,601 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $26,984 - 0
16.606 State Criminal Alien Assistance Program $22,743 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,819 - 0
97.042 Emergency Management Performance Grants $13,926 - 0
10.665 Schools and Roads - Grants to States $11,783 - 0
15.226 Payments in Lieu of Taxes $11,460 - 0
21.019 Coronavirus Relief Fund $5,594 - 0
90.404 2018 Hava Election Security Grants $3,990 - 0
20.507 Federal Transit_formula Grants $2,667 Yes 0

Contacts

Name Title Type
Q8K3J6TNHKU6 Ron Adamov Auditee
8506895000 Adam Nelson Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance ispresented using the modified accrual basis of accounting for all governmental fund grants and theaccrual basis of accounting for all proprietary fund grants. The basis of accounting is described inNote 1 C to the Countys financial statements. Such expenditures are recognized following the costprinciples contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain type ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts shown on theschedule represent adjustments or credits made in the normal course of business to amountsreported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Okaloosa County, Florida has elected not to use the 10 percent de minimis indirect cost rateallowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) presents the activity of all federal funded programs and state funded projects of Okaloosa County, Florida for the year ended September 30, 2022. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Funds received and expended as state financial assistance reported on the schedule include only those state funds provided from state resources to carry out state projects. The information in this Schedule is presented in accordance with the requirements of Title2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General. Because the Schedule presents only a selected portion of the operations of Okaloosa County, Florida, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Okaloosa County, Florida.