Finding 504690 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-11-05
Audit: 327294
Organization: City of Fort Lauderdale (FL)

AI Summary

  • Answer: The City failed to submit quarterly progress reports on time for the Coronavirus State and Local Fiscal Recovery Fund.
  • Trend: This issue arose due to staff turnover and disruptions caused by a natural disaster.
  • List: Review the grant agreement with the project manager to clarify reporting requirements and ensure proper resources are available.

Finding Text

Reporting - 21.027 - Coronavirus State and Local Fiscal Recovery Fund Condition: The City could not provide evidence of timely reporting of the required quarterly progress reports. Effect: The City is not in compliance with the grant terms. Cause: Staff responsible for completing the reporting was no longer with the organization and due to displacement from the natural disaster timely reporting was impacted. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to provide guidance on reporting requirements and resources.

Corrective Action Plan

On April 12, 2023, the City of Fort Lauderdale suffered a major natural disaster due to a once in a thousand-year weather event resulting in major flooding and related damage. Because of the storm, the City's primary operating facility (City Hall) suffered catastrophic damage and was rendered inhabitable. At the time that the report was due, City employees were still displaced by the severe weathere event. The employee in charge of submitting the quarterly reports is no longer with the city andd there is no documentation in our files to determine if a waiver was granted. The City has been current on all subsequeent reporting requirements and does not foresee this being an issue moving forward.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.04M
16.922 Equitable Sharing Program $1.41M
14.218 Community Development Block Grants/entitlement Grants $521,230
97.067 Homeland Security Grant Program $275,179
14.241 Housing Opportunities for Persons with Aids $179,335
10.559 Summer Food Service Program for Children $119,542
20.205 Highway Planning and Construction $71,334
16.738 Edward Byrne Memorial Justice Assistance Grant Program $45,860
16.833 National Sexual Assault Kit Initiative $43,092
10.558 Child and Adult Care Food Program $34,739
20.600 State and Community Highway Safety $26,603
14.239 Home Investment Partnerships Program $14,764
20.106 Airport Improvement Program $5,087