Finding 404738 (2023-002)

2023-002 Reporting U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Grant - Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. I0123 Grant Period: April 27, 2022 through April 27, 2026 Criteria The grant agreement requires Monthly Progress Reports be submitted to the grantor within 10 calendar days after the end of each month and Quarterly Progress Reports must be submitted to the grantor no later than 10 days after each quarterly period. Condition The City did not file the reports by the required time frame as required. Auditor selected four (4) Monthly Progress Reports and noted three of the reports (January 2023, April 2023 and July 2023) were not filed within the 10-day required time frame. Auditor selected two Quarterly Progress Reports and noted both reports (January 1 – March 31, 2023 Quarter and July 1 – September 30, 2023 Quarter) were not filed within the 10-day required time frame. Cause Personnel responsible for this oversight of the grant were unfamiliar with the reporting requirements. Effect The City was not in compliance with the Single Audit reporting requirements for this grant. Recommendation We recommend that the City file these reports by the required due dates and revisit internal controls for report submission. Views of Responsible Officials See accompany Corrective Action Plan.