Finding 1134627 (2024-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-30
Audit: 355088
Organization: Polk County, Florida (FL)

AI Summary

  • Core Issue: There are significant deficiencies in the internal controls over compliance, leading to errors in quarterly and close-out reports.
  • Impacted Requirements: Reports must be submitted on time and accurately, as per 2 C.F.R. §200.328, including quarterly and close-out reports.
  • Recommended Follow-Up: Establish a robust review process for quarterly reports and implement monitoring for close-out reports; consider using technology to improve oversight.

Finding Text

Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number and Year: See table below Award Period: See table below Contract Contact Start Contract End Modification Number Date Date End Date #1 H0684 06/29/2022 05/31/2024 N/A H0890 01/20/2023 09/30/2023 12/31/2023 H0892 01/20/2023 09/30/2023 12/31/2023 H0891 01/24/2023 09/30/2023 12/31/2023 H0164 06/08/2019 03/31/2021 01/31/2023 H0165 02/22/2019 07/31/2021 10/31/2023 H0387 05/13/2020 01/31/2021 08/31/2022 H0245 01/14/2020 08/31/2021 10/31/2023 H0341 10/06/2020 01/31/2022 12/31/2023 H0343 07/07/2020 06/30/2021 03/31/2024 H0349 11/17/2020 12/31/2022 04/30/2024 H0510 10/28/2021 04/30/2023 05/31/2024 H0373 04/20/2020 02/28/2022 10/31/2023 H0370 02/19/2020 12/31/2021 10/31/2023 H0488 01/08/2021 11/30/2022 02/09/2024 H0573 01/08/2021 10/31/2023 12/31/2024 Modification Modification End Date #2 End Date #3 N/A N/A 09/30/2024 12/31/2024 09/30/2024 12/31/2024 09/30/2024 12/31/2024 04/30/2024 N/A N/A N/A 04/30/2024 01/31/2026 N/A N/A 09/30/2024 N/A 03/31/2025 N/A 07/31/2024 N/A 12/31/2024 06/30/2025 N/A NA N/A N/A 09/30/2024 N/A N/A N/A Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Consistent with 2 C.F.R. §200.328, the County shall provide the grantee with quarterly reports and a close-out report. These reports shall include the current status and progress by the County and all subcontractors in completing the work described in the County's scope of work. Quarterly reports are due to the grantee no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31. The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs. Condition: Certain reports reviewed had errors in the reporting as noted below: Number of Exceptions Noted Items Number of Error Tested Exceptions Rate Untimely submission of quarterly reports 8 1 13% Project expenditures were incorrectly stated, and no adequate 8 2 25% documentation was provided. No review performed over the quarterly reports before it is 8 7 88% submitted to Florida Division of Emergencv Management. Close-out reports could not be provided 5 4 80% Questioned costs: N/A Context: The auditors tested 8 quarterly reports and 5 close-out reports. Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out. Repeat Finding: Yes Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 558180 2024-001
    Significant Deficiency Repeat
  • 558181 2024-001
    Significant Deficiency Repeat
  • 558182 2024-001
    Significant Deficiency Repeat
  • 558183 2024-001
    Significant Deficiency Repeat
  • 558184 2024-001
    Significant Deficiency Repeat
  • 558185 2024-001
    Significant Deficiency Repeat
  • 558186 2024-001
    Significant Deficiency Repeat
  • 558187 2024-001
    Significant Deficiency Repeat
  • 558188 2024-001
    Significant Deficiency Repeat
  • 1134622 2024-001
    Significant Deficiency Repeat
  • 1134623 2024-001
    Significant Deficiency Repeat
  • 1134624 2024-001
    Significant Deficiency Repeat
  • 1134625 2024-001
    Significant Deficiency Repeat
  • 1134626 2024-001
    Significant Deficiency Repeat
  • 1134628 2024-001
    Significant Deficiency Repeat
  • 1134629 2024-001
    Significant Deficiency Repeat
  • 1134630 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $28.71M
97.039 Hazard Mitigation Grant $4.15M
14.239 Home Investment Partnerships Program $2.31M
93.493 Congressional Directives $713,044
20.205 Highway Planning and Construction $655,431
93.563 Child Support Services $446,004
14.218 Community Development Block Grants/entitlement Grants $355,648
14.231 Emergency Solutions Grant Program $314,157
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $295,903
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $258,641
21.023 Emergency Rental Assistance Program $249,735
97.042 Emergency Management Performance Grants $180,257
16.812 Second Chance Act Reentry Initiative $172,677
93.959 Block Grants for Prevention and Treatment of Substance Abuse $132,081
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $104,824
93.558 Temporary Assistance for Needy Families $84,997
90.401 Help America Vote Act Requirements Payments $46,779
93.556 Marylee Allen Promoting Safe and Stable Families Program $24,566
93.590 Community-Based Child Abuse Prevention Grants $23,002
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,006