FAC Explorer

Finding 554289 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-07
Audit: 352895
Organization: City of Satellite Beach (FL)
Auditor: Carr Riggs & Ingram LLC

AI Summary

  • Core Issue: Quarterly reports were not reviewed, violating internal control requirements.
  • Impacted Requirements: Compliance with 2 CFR 200.303 for effective internal controls and report verification.
  • Recommended Follow-Up: Implement a documented review process for all reports before submission to the Florida Department of Environmental Protection.

Finding Text

2024-002 Lack of Report Review 21.027 COVID-19 Coronavirus & Local Fiscal Recovery Funds US Department of the Treasury Passed through Florida Department of Environmental Protection 2024 Funding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports should be subject to independent review to verify completeness, validity and timeliness of submission. Various reports are required to be submitted throughout the course of the work, as per the grant agreements between the City and Florida Department of Environmental Protection. Condition: Quarterly reports were not reviewed throughout the period under audit. Cause of condition: There is no process to document review of reports submitted to Florida Department of Environmental Protection. Potential effect of condition: Reports submitted to Florida Department of Environmental Protection may be incomplete, include errors, or be submitted late. Questioned Costs: None. Recommendation: Review of reports should be documented prior to submission to the grantor. Management’s response on planned corrective action: The City has worked and will continue to work diligently on this issue. The City is working to ensure that all reports are properly reviewed prior to submission and that evidence of the review process is properly documented.

Corrective Action Plan

Recommendation: Review of reports should be documented prior to submission to the grantor. Management Response: The City has worked and will continue to work diligently on this issue. The City is working to ensure that all reports are properly reviewed prior to submission and that evidence of the review process is properly documented. Responsible Parties: Brittany Retherford, City Manager, Nick Walsh, Comptroller, and Mindy Brown, Assistant Comptroller Anticipated Completion Date: September 30, 2025

Categories

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 554290 2024-002
    Significant Deficiency
  • 554291 2024-002
    Significant Deficiency
  • 554292 2024-002
    Significant Deficiency
  • 554293 2024-003
    Significant Deficiency
  • 554294 2024-003
    Significant Deficiency
  • 554295 2024-003
    Significant Deficiency
  • 554296 2024-003
    Significant Deficiency
  • 1130731 2024-002
    Significant Deficiency
  • 1130732 2024-002
    Significant Deficiency
  • 1130733 2024-002
    Significant Deficiency
  • 1130734 2024-002
    Significant Deficiency
  • 1130735 2024-003
    Significant Deficiency
  • 1130736 2024-003
    Significant Deficiency
  • 1130737 2024-003
    Significant Deficiency
  • 1130738 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $191,792
10.727 Inflation Reduction Act Urban & Community Forestry Program $83,900
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9,921