SARASOTA COUNTY, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS- FEDERAL PROGRAMS AND STATE PROJECTS For The Year Ended September 30, 2024 SECTION II – FINANCIAL STATEMENT FINDINGS None noted SECTION III – FEDERAL AWARD STATE PROJECT FINDINGS None noted SECTION IV – SUMMARY OF PRIOR YEAR AUDIT FINDINGS 2023-001 – Material Weakness – Internal Controls over Reporting and Noncompliance Department of Housing and Urban Development – Direct Program – CDGB Entitlement Grants Cluster – ALN 14.218 – Program Year 2023 Criteria – 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must (a) establish and maintain effective internal controls over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards in Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)”. 2 CFR Part 170 requires non-federal entities making first-tier subawards of federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FFATA requires prime recipients, to report certain information about subawards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition – The County did not report required information about subawards made under Assistance Listing No. 14.218 to the FSRS as required by FFATA within the timeline required. There were 7 subawards not reported representing $2,417,617 in total. 2024 Update: This finding has been corrected. 2023-002 – Significant Deficiency – Internal Controls over Procurement Department of Treasury – Direct Program – COVID 19 Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 – Program Year 2023 Criteria – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) award funds may be used to enter into contracts to procure goods and services necessary to implement one or more of the eligible purposes outlined in 42 sections 802(c) and 803(c) and the Treasury’s Interim and Final Rules. Recipients are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance as set out in 2 CFR sections 200.318 through 200.326. 435
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