Finding 612332 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-03-12
Audit: 36803
Organization: City of Sebastian (FL)

AI Summary

  • Core Issue: The City missed deadlines for submitting required federal reports for the Airport Improvements Program.
  • Impacted Requirements: Timely and accurate reporting as mandated by federal compliance guidelines.
  • Recommended Follow-Up: Review and enhance processes to ensure all grant reporting requirements are met on time.

Finding Text

Federal Reporting Requirements Finding Type. Immaterial Noncompliance in Internal Control over Compliance (Reporting). Program. Airport Improvements Program; ALN Number 20.106; Award Numbers 3-12-0145-018-2021, 3-12-0145-019-2022, and 3-12-0145-020-2022. Criteria. Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements. Condition. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. Cause. This condition appears to be the result of a time lag in identifying the annual reporting requirement and developing a plan for compliance. Effect. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. View of Responsible Officials. Management to provide a response.

Categories

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $484,856
14.218 Community Development Block Grants/entitlement Grants $141,467
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,206
16.607 Bulletproof Vest Partnership Program $6,734
97.039 Hazard Mitigation Grant $5,888
21.019 Coronavirus Relief Fund $4,454
20.106 Airport Improvement Program $1,524