FAC Explorer

Finding 394551 (2023-001)

Material Weakness
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-04-24
Audit: 304432
Organization: Collier County (FL)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to maintain an accurate equipment inventory for items purchased with Federal funds, violating 2 CFR 200.313.
  • Impacted Requirements: Lack of compliance with Federal record-keeping standards for equipment, including inventory accuracy and management controls.
  • Recommended Follow-Up: Enhance capital asset inventory policies and ensure responsible personnel certify the accuracy of equipment records regularly.

Finding Text

Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Federal Award Identification Number and Year: Various Award Period: Various Type of Finding: Material Weakness in Internal Control over Compliance; Material Noncompliance (Modified Opinion) Criteria or specific requirement: Under 2 CFR 200.313 equipment acquired under a Federal award must be properly managed and proper records must be maintained. These records must contain information pertaining to Federal awards including description of property, serial number or other identification number, source of funding, title, acquisition date and cost of property, condition, ultimate disposition date including disposal, sales price and inventory. A physical inventory of the property must be taken and reconciled at least every two years, control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property, adequate maintenance procedures must be developed to keep the property in good conditions. Per 2 CFR Section 200.303(a) 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 County did not maintain accurate and updated equipment inventory listings for equipment purchased with Federal funds in accordance with 2 CFR 200.313. Questioned costs: None Context: The County’s equipment inventory listing of equipment purchased with grant funds was not maintained in a manner that complied with 2 CFR 200.313 during the year. An inventory listing that complied with 2 CFR 200.313 was prepared once it was requested during the audit. Additionally, for one of eight equipment items selected for testing from the inventory listing, the equipment serial number did not agree with the equipment inventory listing for that equipment’s location. Cause: The County did not have formal policies and procedures in place to manage and maintain equipment inventor records in compliance with 2 CFR 200.313. Effect: The County was not in compliance with the equipment compliance requirements of the program. Repeat Finding: No Recommendation: We recommend the County expand upon their capital asset inventory policies and procedures that are used for financial statement purposes to ensure that all equipment purchased with Federal funds are properly managed and maintained throughout the year to ensure all information, including the serial number and equipment location, is accurate and updated. We also recommend that the program personnel responsible for equipment records certify accuracy of the equipment records throughout the year. Views of responsible officials: Management agrees with the finding. See corrective action plan.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 394550 2023-001
    Material Weakness
  • 394552 2023-001
    Material Weakness
  • 394553 2023-001
    Material Weakness
  • 394554 2023-001
    Material Weakness
  • 394555 2023-001
    Material Weakness
  • 394556 2023-001
    Material Weakness
  • 394557 2023-001
    Material Weakness
  • 394558 2023-001
    Material Weakness
  • 394559 2023-002
    Material Weakness
  • 394560 2023-003
    Significant Deficiency
  • 394561 2023-003
    Significant Deficiency
  • 970992 2023-001
    Material Weakness
  • 970993 2023-001
    Material Weakness
  • 970994 2023-001
    Material Weakness
  • 970995 2023-001
    Material Weakness
  • 970996 2023-001
    Material Weakness
  • 970997 2023-001
    Material Weakness
  • 970998 2023-001
    Material Weakness
  • 970999 2023-001
    Material Weakness
  • 971000 2023-001
    Material Weakness
  • 971001 2023-002
    Material Weakness
  • 971002 2023-003
    Significant Deficiency
  • 971003 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $23.79M
21.027 Covid-19-Coronavirus State and Local Fiscal Recovery Funds $23.46M
21.023 Covid-19-Emergency Rental Assistance Program $3.08M
14.218 Community Development Block Grants/entitlement Grants $3.02M
20.507 Federal Transit_formula Grants $2.72M
20.933 National Infrastructure Investments $2.57M
14.218 Covid-19-Community Development Block Grants/entitlement Grants $2.01M
15.226 Payments in Lieu of Taxes $1.61M
20.507 Covid-19-Federal Transit_formula Grants $1.52M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $658,940
20.509 Formula Grants for Rural Areas and Tribal Transit Program $504,624
14.239 Home Investment Partnerships Program $452,471
14.231 Emergency Solutions Grant Program $378,278
20.106 Airport Improvement Program $198,004
16.710 Public Safety Partnership and Community Policing Grants $196,769
16.575 Crime Victim Assistance $187,500
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $181,814
95.001 High Intensity Drug Trafficking Areas Program $146,181
90.404 2018 Hava Election Security Grants $118,610
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $115,421
14.231 Covid-19-Emergency Solutions Grant Program $113,465
93.044 Covid-19-Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $105,972
20.600 State and Community Highway Safety $96,382
97.042 Emergency Management Performance Grants $93,964
94.002 Retired and Senior Volunteer Program $84,624
93.052 National Family Caregiver Support, Title Iii, Part E $78,188
16.738 Edward Byrne Memorial Justice Assistance Grant Program $72,761
87.052 Gulf Coast Ecosystem Restoration Council Oil Spill Impact Program $65,828
93.568 Covid-19-Low-Income Home Energy Assistance $63,812
16.585 Drug Court Discretionary Grant Program $58,500
93.053 Nutrition Services Incentive Program $40,299
93.568 Low-Income Home Energy Assistance $39,868
20.106 Covid-19-Airport Improvement Program $35,228
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $34,541
16.838 Comprehensive Opioid Abuse Site-Based Program $34,174
21.032 Covid-19-Local Assistance and Tribal Consistency Fund $21,934
97.067 Homeland Security Grant Program $21,073
14.239 Covid-19-Home Investment Partnerships Program $15,560
93.630 Developmental Disabilities Basic Support and Advocacy Grants $13,978
97.046 Fire Management Assistance Grant $11,689
93.563 Child Support Enforcement $3,047
20.205 Highway Planning and Construction $88