FAC Explorer

Audit 797

FY End
2022-09-30
Total Expended
$21.36M
Findings
2
Programs
25
Organization: Flagler County, Florida (FL)
Year: 2022 Accepted: 2023-10-18
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
376 2022-002 Material Weakness - AB
576818 2022-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
21.027 Covid-19-Coronavirus State and Local Fiscal Recovery Funds $11.47M Yes 0
20.205 Highway Planning and Construction $7.25M - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $818,568 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $175,638 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $164,721 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $135,807 - 0
20.106 Airport Improvement Program $105,597 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $99,371 - 0
16.588 Violence Against Women Formula Grants $80,915 - 0
16.575 Crime Victim Assistance $71,539 - 0
97.039 Hazard Mitigation Grant $69,764 - 0
20.106 Covid-19-Airport Improvement Program $59,000 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $57,217 - 0
93.563 Child Support Enforcement $54,405 - 0
97.042 Emergency Management Performance Grants $50,000 - 0
93.045 Covid-19-Special Programs for the Aging_title Iii, Part C_nutrition Services $45,706 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $38,091 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $35,247 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $34,423 - 0
97.067 Homeland Security Grant Program $34,370 - 0
16.710 Public Safety Partnership and Community Policing Grants $25,131 - 0
93.568 Covid-19-Low-Income Home Energy Assistance $24,351 - 0
93.053 Nutrition Services Incentive Program $19,654 - 0
90.404 2018 Hava Election Security Grants $10,500 - 0
93.568 Low-Income Home Energy Assistance $7,823 - 0

Contacts

Name Title Type
G2HWL4MXLG69 Jennifer Barker Auditee
3863134400 Frank Mason Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized when they become a demand on current available financial resources. Expenditures on contracts dated before or on December 26, 2014 are recognized following the cost principles in OMB Circular A‐133, and expenditures on all subsequent contracts 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the Federal and State award activity of Flagler County, Florida for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of Auditor General.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized when they become a demand on current available financial resources. Expenditures on contracts dated before or on December 26, 2014 are recognized following the cost principles in OMB Circular A‐133, and expenditures on all subsequent contracts 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not charge an indirect cost rate to any federal or state programs.
Title: Sub-Recipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized when they become a demand on current available financial resources. Expenditures on contracts dated before or on December 26, 2014 are recognized following the cost principles in OMB Circular A‐133, and expenditures on all subsequent contracts 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the expenditures presented in the accompanying schedule of federal awards and state financial assistance, the following amounts were provided to sub-recipients outside of Flagler County, Florida: COVID-19 Coronavirus State and Local Fiscal Recovery Funds $71,201.
Title: Noncash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized when they become a demand on current available financial resources. Expenditures on contracts dated before or on December 26, 2014 are recognized following the cost principles in OMB Circular A‐133, and expenditures on all subsequent contracts 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not receive any noncash assistance during the year ended September 30, 2022.

Finding Details

Finding 2022-002
Federal Award Allowable Activities and Cost Requirements Staffing for Adequate Fire and Emergency Response - Assistance Listing Number 97.083 Department of Homeland Security; Passed through Florida Division of Emergency Management Contract EMW-2019-FF-01480, 2022 Questioned costs - Known questioned costs of $9,301 were computed and reimbursed for payroll to fire fighters for unallowable hours and benefits. Criteria: Uniform Guidance requires non-Federal entities to establish effective internal controls to ensure compliance with Federal financial assistance programs. Condition: The County included unallowable activities/costs in quarterly reimbursement requests. Cause: The County's calculation for payroll reimbursement under the program included certain hours and benefits that were not allowable. Controls over allowable activities/costs did not prevent inclusion of the unallowable hours and benefits. Effect: Noncompliance with allowable activities and costs grant requirements. The County discovered the error during preparation of year-end reconciliation and deducted the previously reimbursed unallowable costs from the first reimbursement requests of the fiscal year 2022-2023. Recommendations: We recommended County personnel thoroughly review the details of award agreements including compliance requirements prior to the start of a new program to ensure compliance. Controls should be designed and effective to ensure compliance.
Finding 2022-002
Federal Award Allowable Activities and Cost Requirements Staffing for Adequate Fire and Emergency Response - Assistance Listing Number 97.083 Department of Homeland Security; Passed through Florida Division of Emergency Management Contract EMW-2019-FF-01480, 2022 Questioned costs - Known questioned costs of $9,301 were computed and reimbursed for payroll to fire fighters for unallowable hours and benefits. Criteria: Uniform Guidance requires non-Federal entities to establish effective internal controls to ensure compliance with Federal financial assistance programs. Condition: The County included unallowable activities/costs in quarterly reimbursement requests. Cause: The County's calculation for payroll reimbursement under the program included certain hours and benefits that were not allowable. Controls over allowable activities/costs did not prevent inclusion of the unallowable hours and benefits. Effect: Noncompliance with allowable activities and costs grant requirements. The County discovered the error during preparation of year-end reconciliation and deducted the previously reimbursed unallowable costs from the first reimbursement requests of the fiscal year 2022-2023. Recommendations: We recommended County personnel thoroughly review the details of award agreements including compliance requirements prior to the start of a new program to ensure compliance. Controls should be designed and effective to ensure compliance.