Finding 394961 (2023-002)

2023-002 Reporting Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Federal Award Identification Number: See table below Award Period: See table below Contract Number - Contract Start Date - Contract End Date - Modificaion End Date #1 - Modification End Date #2 H0684 - 06/29/2022 - 05/31/2024 - N/A - N/A H0890 - 01/20/2023 - 09/30/2023 - 12/31/2023 - N/A H0892 - 01/20/2023 - 09/30/2023 - 12/31/2023 - N/A H0891 - 01/24/2023 - 09/30/2023 - 13/31/2023 - NA H0164 - 06/08/2019 - 03/31/-2021 - 01/31/2023 - 04/30/2024 H0165 - 02/22/2019 - 07/31/2021 - 10/31/2023 - N/A H0387 - 05/13/2020 - 01/31/2021 - 08/31/2022 - 04/30/2024 H0245 - 01/14/2020 - 08/31/2021 - 10/31/2023 - N/A H0341 - 10/06/2020 - 01/31/2022 - 13/31/2023 - N/A H0343 - 07/07/2020 - 06/30/2021 - 03/31/2024 - N/A H0349 - 11/17/2020 - 12/31/2022 - 04/30/2024 - N/A H0510 - 10/28/2021 - 04/30/2023 - 05/31/2024 - N/A H0373 - 04/20/2020 - 02/28/2022 - 10/31/2023 - N/A H0370 - 02/19/2020 - 13/31/2021 - 10/31/2023 - N/A H0488 - 01/08/2021 - 11/30/2022 - 02/09/2024 - 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. Condition: Certain reports reviewed had errors in the reporting as noted below: Exceptions Noted - Number of Items Tested - Number of Exceptions - Error Rate Untimely submission of quarterly reports - 19 - 11 - 58% Quarterly report submitted with incorrect grant number - 19 - 2 - 11% Missing quarterly report - 19 - 1 - 5% Porject expenditures were incorrectly stated, and no adequate documentation was provided - 19 - 15 - 79% No review performed over the quarterly reports before it is submitted to Florida Division of Emergency Management - 19 - 19 - 100% Questioned costs: N/A Context: The auditors tested 5 reports and all four quarterly reports (if applicable) with a total sample of nineteen (19) items tested. Cause: An adequate review was not being performed over the quarterly reports. Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County’s grant programs. Repeat Finding: No Recommendation: We recommend that the quarterly reports be reviewed by an appropriate member of management. That review should be documented to ensure a complete audit trail. In addition, all reports should be stored in a centralized location for easy future access. Views of responsible officials: There is no disagreement with the audit finding.