2022 Comprehensive Annual Financial Report for Sarasota Coun

SARASOTA COUNTY, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS- FEDERAL PROGRAMS AND STATE PROJECTS For The Year Ended September 30, 2022 SECTION I – SUMMARY OF AUDITORS’ RESULTS Financial Statements: 1. Type of auditors’ report issued Unmodified 2. Internal control over financial reporting: a. Material weaknesses identified? None b. Significant deficiencies identified not considered to be material weaknesses? None noted c. Noncompliance material to the financial statements noted? None Federal Awards: 1. Type of auditors’ report issued on compliance for major programs Unmodified 2. Internal control over major programs: a. Material weaknesses identified? None b. Significant deficiencies identified not considered to be material weaknesses? None noted 3. Any audit findings disclosed that are required to be reported in accordance with 2CFR section 200.516(a)? None 4. Identification of major programs: Assistance Listing Number Program 20.507, 20.526 Federal Transit Cluster 21.023 COVID 19 Emergency Rental Assistance Program 21.027 COVID 19 State and Local Fiscal Recovery Funds 5. Dollar threshold used to distinguish between type A and type B programs: $1,934,575 6. Auditee qualified as low-risk auditee under 2 CFR 200.520? Yes State Projects: 1. Type of auditors’ report issued on compliance for major projects Unmodified 2. Internal control over major projects: a. Material weaknesses identified? None b. Significant deficiencies identified not considered to be material weaknesses? None noted 3. Any audit findings disclosed that are required to be reported in accordance with Rule 10.554(1)(I)(4)? None 4. Identification of major projects: CSFA Number Project 55.008 County Incentive Grant Program 55.010 Public Transit Block Grant Program 55.001 Florida Commission for Transportation Disadvantaged (CTD) Trip and Equipment Grant Program 5. Dollar threshold used to distinguish between type A and type B projects: $750,000 394

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