Finding 971439 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-04-29
Audit: 304906
Organization: City of Sanford (FL)
Auditor: Msl P A

AI Summary

  • Core Issue: An environmental review was not conducted for a project funded by the Community Development Block Grant.
  • Impacted Requirements: Compliance with environmental review regulations is mandatory for all applicable projects.
  • Recommended Follow-Up: Establish a process to ensure all projects receive the necessary environmental reviews to avoid funding loss.

Finding Text

Finding Number: 2023-001 AL Number: 14.218 AL Program Title: Community Development Block Grant Compliance Requirement: Special Tests and Provisions – Environmental Reviews Federal Agency: U.S. Department of Housing and Urban Development Type of Finding: Significant Deficiency and Noncompliance Criteria: Projects funded by Community Development Block Grants (AL 14.218) must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. Condition: During our testing, we noted a project where an environmental review was not performed as required. Cause: Grant program managers did not ensure that all environmental reviews were performed for applicable projects. Effect: Not performing an environmental review could result in a project not meeting the terms of the grant and a subsequent loss of grant funding. Recommendation: We recommend that the City implement a process that ensures all projects funded by Community Development Block Grants have environmental reviews performed.

Categories

Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 394997 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.11M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $2.60M
14.218 Community Development Block Grants/entitlement Grants $917,160
93.568 Low-Income Home Energy Assistance $796,440
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $193,927
93.499 Low Income Household Water Assistance Program $83,710
16.738 Edward Byrne Memorial Justice Assistance Grant Program $39,844
16.710 Public Safety Partnership and Community Policing Grants $31,621
16.580 Dea Officer Reimbursement $12,086
95.001 High Intensity Drug Trafficking Areas Program $8,239
16.034 Coronavirus Emergency Supplemental Funding Program $1,200
16.607 Bulletproof Vest Partnership Program $33