Sarasota County Comprehensive Annual Financial Report 2019

SARASOTA COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED SEPTEMBER 30, 2019 387 SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS (continued) 2019-002-Allowable Costs and Activities, General Disbursements (continued) Effect: Records are missing to support all costs, which is not in compliance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Repeat Finding: No Recommendation: We recommend the County review its internal control procedures and policies to ensure that all records are retained to support costs incurred during a disaster and charged to the granting agency. Views of responsible officials: There is no disagreement with the audit finding. SECTION IV - FINDINGS AND QUESTIONED COSTS – MAJOR STATE PROJECTS Our audit did not disclose any matters required to be reported in accordance with Rule 10.554(1)(I)4, Rules of the Florida Auditor General.