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 - CONTINUED State Projects- Continued: 4. Identification of major programs: CSFA Number Project 55.008 County Incentive Grant Program 55.010 Public Transit Block Grant Program 5. Dollar threshold used to distinguish between type A and type B programs: $750,000 SECTION II – FINANCIAL STATEMENT FINDINGS None noted SECTION III – FEDERAL AWARD STATE PROJECT FINDINGS None noted SECTION IV – SUMMARY OF PRIOR YEAR AUDIT FINDINGS County’s summary of the status of prior year audit findings on federal awards: 2019-001 – Allowable Costs and Activities, Payroll Disbursements Program/Area – Disaster Grants – Public Assistance (CFDA 97.036) Description – The County reported expenditures related to compensation costs that were either not supported by the employee’s actual pay rate or supported by the employee time card. Additionally, the County did not maintain records supporting all compensation related expenditures. Status – Cleared 2019-002 – Allowable Costs and Activities, General Disbursements Program/Area – Disaster Grants – Public Assistance (CFDA 97.036) Description – The County did not maintain records of applicant-owned equipment usage for expenditures charged to the program. Status - Cleared 38 9