Finding Text
SD 2024-003 Reporting – Data Collection Form
Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice,
U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities &
U.S. Dept. of Homeland Security
Federal program title: Community Development Block Grants/Entitlement Grants, Community
Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof
Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and
Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of
the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant
Program
ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067
Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21-
GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712-
4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO
Grant Period: October 1, 2023 through September 30, 2024
Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation
& Florida Division of Emergency
Criteria
2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal
Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the
auditor or nine months after the end of the audit period.
Condition
Due to the delay in financial close of the City's books and records, a federal single audit for fiscal
year 2024 was not performed in a timely manner and the DCF was not submitted by its due date
of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal
Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the
auditor or nine months after the City's year end.Cause
Due to significant turnover in the City's finance department, there was a lack of timely reviews
of account reconciliations and schedules for year-end closing procedures which ultimately
delayed the completion of the audit.
Effect
The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards.
Recommendation
Management should implement policies to ensure timely financial reporting and ensure the
timely completion of an audit.
View of Responsible Official and Planned Corrective Action
See accompanying Corrective Action Plan.