Sarasota County Comprehensive Annual Financial Report 2020

SARASOTA COUNTY, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS- FEDERAL PROGRAMS AND STATE PROJECTS For The Year Ended September 30, 2020 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: CFDA Number 21.019 14.218 Program COVID 19 Coronavirus Relief Fund Community Development Block Grants/Entitlement Grants Cluster 5. Dollar threshold used to distinguish between type A and type B programs: $2,010,511 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 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 Rule 10.554(1)(I)(4)? None 388