Finding 964792 (2023-001)

2023-001 Record Keeping Federal Agency: U.S. Department of Treasury Federal Program: Covid-19-American Rescue Plan Local Fiscal Recovery Funding Agreement Assistance Listing Number: 21.027 Award Period: February 1, 2022 – December 31, 2026 State Agency: Florida Department of Children and Families State Program: SAMH Program & Fixed Capital Outlay Grants and Aid Assistance Listing Number: 60.153 & 60.223 Award Period: July 1, 2022 – June 30, 2023 or completion of construction Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Records of key controls, including a review by an individual other than the preparer, should be in place when expending state or federal funds or submitting deliverables to granting agencies. Condition: In our suspension and debarment testing over ALN 21.027, out of the two (2) vendors tested, there were two (2) exceptions noted. In our reporting testing over ALN 60.223, out of the three (3) performance reports tested, there were two (2) exceptions noted. Questioned costs: None Context: Out of the two (2) vendors tested for compliance with suspension and debarment, there were two (2) exceptions noted. These exceptions pertained to the lack of documentation for the sam.gov search performed. Out of the three (3) performance reports tested, there were two (2) exceptions noted. These exceptions pertained to the lack of documentation of approval of the monthly performance reports. Per discussion with management, the above documents were approved by an individual other than the preparer, however the approval was not documented.