Finding Text
2024-002 Lack of Report Review
21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds
US Department of the Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission. Various reports are required to be submitted throughout the course of
the work, as per the grant agreements between the City and Florida Department of
Environmental Protection.
Condition: Quarterly reports were not reviewed throughout the period under audit.
Cause of condition: There is no process to document review of reports submitted to Florida
Department of Environmental Protection.
Potential effect of condition: Reports submitted to Florida Department of Environmental
Protection may be incomplete, include errors, or be submitted late.
Questioned Costs: None.
Recommendation: Review of reports should be documented prior to submission to the grantor.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all reports are properly reviewed
prior to submission and that evidence of the review process is properly documented.