Finding Text
Federal Agency: Department of Homeland Security
Federal Program Name: Hazard Mitigation Grant
Assistance Listing Number: 97.039
Federal Award Identification Number and Year: See table below
Award Period: See table below
Contract Contact Start Contract End Modification
Number Date Date End Date #1
H0684 06/29/2022 05/31/2024 N/A
H0890 01/20/2023 09/30/2023 12/31/2023
H0892 01/20/2023 09/30/2023 12/31/2023
H0891 01/24/2023 09/30/2023 12/31/2023
H0164 06/08/2019 03/31/2021 01/31/2023
H0165 02/22/2019 07/31/2021 10/31/2023
H0387 05/13/2020 01/31/2021 08/31/2022
H0245 01/14/2020 08/31/2021 10/31/2023
H0341 10/06/2020 01/31/2022 12/31/2023
H0343 07/07/2020 06/30/2021 03/31/2024
H0349 11/17/2020 12/31/2022 04/30/2024
H0510 10/28/2021 04/30/2023 05/31/2024
H0373 04/20/2020 02/28/2022 10/31/2023
H0370 02/19/2020 12/31/2021 10/31/2023
H0488 01/08/2021 11/30/2022 02/09/2024
H0573 01/08/2021 10/31/2023 12/31/2024
Modification Modification
End Date #2 End Date #3
N/A N/A
09/30/2024 12/31/2024
09/30/2024 12/31/2024
09/30/2024 12/31/2024
04/30/2024 N/A
N/A N/A
04/30/2024 01/31/2026
N/A N/A
09/30/2024 N/A
03/31/2025 N/A
07/31/2024 N/A
12/31/2024 06/30/2025
N/A NA
N/A N/A
09/30/2024 N/A
N/A 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.
The close-out report is due sixty (60) days after termination of this Agreement or sixty (60) days after completion of the activities contained in this Agreement, whichever first occurs.
Condition: Certain reports reviewed had errors in the reporting as noted below:
Number of
Exceptions Noted Items Number of Error
Tested Exceptions Rate
Untimely submission of quarterly reports 8 1 13%
Project expenditures were incorrectly stated, and no adequate 8 2 25%
documentation was provided.
No review performed over the quarterly reports before it is 8 7 88%
submitted to Florida Division of Emergencv Management.
Close-out reports could not be provided 5 4 80%
Questioned costs: N/A
Context: The auditors tested 8 quarterly reports and 5 close-out reports.
Cause: An adequate review was not being performed over the quarterly reports and monitoring was not being performed over the close-out reports.
Effect: Inaccurate reporting can cause the grantee to make inaccurate conclusions regarding the County's grant programs. Failure to complete the close-out report results in projects not being properly approved and closed out.
Repeat Finding: Yes
Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the granter, facilitating easier oversight and monitoring of grant compliance.
Views of responsible officials: There is no disagreement with the audit finding.