a Sarasota County Office of Financial Management February 9, 2024 Lorri Kidder, CPA Partner Carr, Riggs & Ingram, LLC 1001 Third Avenue West, Suite 500 Bradenton, FL 34205 Dear Ms. Kidder, Following are management responses to the internal control findings: 1660 Ringling Blvd. Sarasota, Fl 34236 phone: 941-861-S00O scgov.net 2023-002 (CDBG Entitlement Grants Cluster/ ALN 14.218) - Material Weakness - Internal Controls over Reporting and Noncompliance The Office of Financial Management (OFM) Grant Program Administrator, Heather Larson will monitor and ensure that Federal Funding Accountability and Transparency Act of 2006 (FFATA) reports are filed as required in the FSRS system. Since the recent transition of the CDBG Entitlement Cluster from an outside agency back to Sarasota County, the County has implemented a standardized form to capture needed information from current and future subrecipients to report appropriately the requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The OFM Grant Analyst assigned to the funding award, upon review of any pending subaward/subaward amendment, will create an Action Item utilizing the Grants Administration module of OnBase. The Action Item will require completion of any required FSRS reporting. Action item will be assigned and have a deadline date no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Implementation date for this process - On or before February 28, 2024. 2023-005 (COVID 19 Coronavirus State and Local Fiscal Recovery Funds/ALN2l.027 - Significant Deficiency - Internal Controls over Procurement Prior to purchase, Sarasota County worked with the State of Florida Medical Examiner to create and document procurement policies in conformance with the Uniform Guidance, to include sourcing of quotes, issuance of purchase orders, and certifications by vendors on acknowledgment and adherence to applicable 2 CFR requirements. 409
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