2024-001 GRANT REPORTING
U.S. Department of Treasury
ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds
Contract No. 23.saa.900.46 (2023)
Passed through the Florida Department of State
2024 Funding
Repeat Finding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports and reimbursement requests should be subject to independent review for the full fiscal year to verify
completeness, validity and timeliness of submission. The grant agreement requires quarterly progress reports to be filed with the pass through entity, Florida Department of State.
Condition: Review of quarterly reports was not always documented by City officials before submittal by their third party consultant.
Cause of condition: The department at the City that is responsible for managing the grant did not originally have a process in place to document their review of progress reports submitted to the Florida Department
of State by their third party consultant.
Potential effect of condition: Reports submitted to the Florida Department of State may be incomplete, include errors, or be submitted late.
Perspective: After this condition was reported as a finding for the fiscal year ending September 30, 2023, the City’s department that is responsible for managing the grant implemented a review process, but it was not in place for the full fiscal year 2024.
Questioned costs: None.
Recommendation: The City’s department responsible for the grant should continue to perform the review
process that was put in place late in fiscal year 2024.
Management’s Response: The City updated its control process to ensure that reports prepared by thirdparty consultant are reviewed by City staff prior to being submitted to the grantor.
Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistant Finance Director.
Anticipated Completion: December 31, 2024.