Finding 400446 (2023-001)

CF 2023-001 – Reporting Criteria: The District was required to submit a quarterly project and expenditure report to the grantor for the Coronavirus State and Local Fiscal Recovery Funds -American Rescue Plan Act (ARPA) grant funding it had received during fiscal year 2023. Condition: The District did not file the required report during fiscal year 2023 and has subsequently filed the report in the second quarter of fiscal year 2024. The internal control processes in place over grant reporting did not address ensuring that this grant reporting requirement was met in a timely manner. Context: The grant requirements require recipients to submit status reports on the use of funds and this was a one-time use of funds for a specific land purchase so only one quarterly report should have been filed but it should have been filed in the quarter in which the funds were expended. Effect: The failure to file the required report resulted in non-compliance with grant requirements, which could lead to the District being ineligible for future funding. Recommendation: We noted the District has submitted the required report in the second quarter of fiscal year 2024, therefore it appears no further action is necessary. Views of Responsible Officials: The corrective action taken to resolve the reporting finding was the submittal of the quarterly report to the Florida Department of Environmental Protection.