EIN: 596000404
UEI: QCM6MK4JMTA5
Audit also covers 4 related EINs: 205679783, 591114009, 592013869, 832726764 · unlinked EINs have no separate FAC filing
Audited by: Tipton, Marler, Garner, and Chastain
Cognizant agency: 66 [Environmental Protection Agency]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 25, 2025 (249 days ago).
What is a management decision? →FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
The data collection form was not submitted within the required timeframe. Criteria: Audited compliance package and completion of the federal single audit is required to be submitted timely to the Federal Audit Clearinghouse (the FAC). The package must be electronically submitted through the FAC website within the earlier of 30 days after receipt of the auditors? report or nine months after the end of the audit period. Cause: The implementation of GASB 87, Leases and the delays in preparing the Schedule of Federal Awards and State Financial Assistance, did not allow for the completion of the federal and state single audit within the required timeframe. Effect: The City can be found to be out of compliance by individual granting agencies. As a result, the federal or state awarding agency could potentially withhold funds until the deficiency is remedied, completely suspend or terminate the award, or withhold further awards for the program. Recommendation: We recommend that the City remedy remaining audit findings reported during the course of the audit and timely prepare expenditure reports and support for purposes of being subject to a single audit. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: The data collection form was not submitted within the required timeframe. Criteria: Audited compliance package and completion of the federal single audit is required to be submitted timely to the Federal Audit Clearinghouse (the FAC). The package must be electronically submitted through the FAC website within the earlier of 30 days after receipt of the auditors? report or nine months after the end of the audit period. Cause: The implementation of GASB 87, Leases and the delays in preparing the Schedule of Federal Awards and State Financial Assistance, did not allow for the completion of the federal and state single audit within the required timeframe. Effect: The City can be found to be out of compliance by individual granting agencies. As a result, the federal or state awarding agency could potentially withhold funds until the deficiency is remedied, completely suspend or terminate the award, or withhold further awards for the program. Recommendation: We recommend that the City remedy remaining audit findings reported during the course of the audit and timely prepare expenditure reports and support for purposes of being subject to a single audit. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
The City has hired additional accounting staff and an outside consultant to assist with the additional accounting requirements resulting from grants and other funding sources resulting from Hurricane Michael. This will assist in completing each fiscal year's accounting in a timely manner and thus timely submission of the required reports. Anticipated completion date: September 30, 2023.
2021-011
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
Per the Coronavirus Relief Funding Agreement (CRF) the City must provide Florida Housing Finance Corporation with monthly, quarterly, and closeout reports. Criteria: Guidelines determined by Florida Housing Finance Corporation for completing the reports should be followed. Cause: Proper controls and procedures were not in place to ensure expenditures were properly and timely filed on the appropriate reports. Effect: The reports were not submitted to Florida Housing Finance Corporation. Recommendation: We recommend that the City staff establish controls to ensure and verify the completeness and accuracy of the reports submitted to Florida Housing Finance Corporation. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021 ? 009 Condition: Per the Coronavirus Relief Funding Agreement (CRF) the City must provide Florida Housing Finance Corporation with monthly, quarterly, and closeout reports. Criteria: Guidelines determined by Florida Housing Finance Corporation for completing the reports should be followed. Cause: Proper controls and procedures were not in place to ensure expenditures were properly and timely filed on the appropriate reports. Effect: The reports were not submitted to Florida Housing Finance Corporation. Recommendation: We recommend that the City staff establish controls to ensure and verify the completeness and accuracy of the reports submitted to Florida Housing Finance Corporation. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
The City's past issues with not filing reports, not filing reports timely and/or not filing accurate reports were a result of the activity not being reviewed and recorded timely and appropriately. With the additional processes and procedures implemented and with the addition of the department accountant, the City is progressing toward timely and accurately filing required reports. Corrective action plan is proceeding on time as planned. Anticipated Completion Date: September 30, 2023
A recipient of the funds received assistance for past due rent outside of the grants period of performance. Criteria: The City must establish and maintain effective internal controls over the Federal Awards that provides reasonable assurance that the City is managing the Federal Awards in compliance with Federal and State Statutes, regulations, and the terms and conditions of the Federal Project Cause: Proper controls and procedures were not in place to ensure activities were allowable in the reporting period. Effect: The City was not compliant with the terms of the grant which could possibly result in termination of the grant or a reduction in future payments or fundings amount. Recommendation: We recommend that the City staff establish controls to verify that costs are allowable in the respective period of performance of the grant. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021 ? 010 CFDA: 21.019 Program Title: Coronavirus Relief Fund Compliance Requirement: Period of Performance State Entity: Florida Housing Finance Corporation Questioned Cost: $1,490 Condition: A recipient of the funds received assistance for past due rent outside of the grants period of performance. Criteria: The City must establish and maintain effective internal controls over the Federal Awards that provides reasonable assurance that the City is managing the Federal Awards in compliance with Federal and State Statutes, regulations, and the terms and conditions of the Federal Project Cause: Proper controls and procedures were not in place to ensure activities were allowable in the reporting period. Effect: The City was not compliant with the terms of the grant which could possibly result in termination of the grant or a reduction in future payments or fundings amount. Recommendation: We recommend that the City staff establish controls to verify that costs are allowable in the respective period of performance of the grant. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
The City has implemented a check request and file review process before checks are issued. This review process will determine if the cost is allowable and if it meets the LHAP requirements. Corrective action plan is proceeding on time as planned. Anticipated completion date: September 30, 2023.
The data collection form was not submitted within the required timeframe. Criteria: Audited compliance package and completion of the federal single audit is required to be submitted timely to the Federal Audit Clearinghouse (the FAC). The package must be electronically submitted through the FAC website within the earlier of 30 days after receipt of the auditors? report or nine months after the end of the audit period. Cause: The delays in preparing bank reconciliations, the Schedule of Federal Awards and State Financial Assistance, and the amount of adjustments needed to the financial statements did not allow for the completion of the federal and state single audit within the required timeframe. Effect: The City can be found to be out of compliance by individual granting agencies. As a result, the federal or state awarding agency could potentially withhold funds until the deficiency is remedied, completely suspend or terminate the award, or withhold further awards for the program. Recommendation: We recommend that the City remedy remaining audit findings reported during the course of the federal single audit and timely prepare expenditure reports and support for purposes of being subject to a federal single audit. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021 ? 011 Condition: The data collection form was not submitted within the required timeframe. Criteria: Audited compliance package and completion of the federal single audit is required to be submitted timely to the Federal Audit Clearinghouse (the FAC). The package must be electronically submitted through the FAC website within the earlier of 30 days after receipt of the auditors? report or nine months after the end of the audit period. Cause: The delays in preparing bank reconciliations, the Schedule of Federal Awards and State Financial Assistance, and the amount of adjustments needed to the financial statements did not allow for the completion of the federal and state single audit within the required timeframe. Effect: The City can be found to be out of compliance by individual granting agencies. As a result, the federal or state awarding agency could potentially withhold funds until the deficiency is remedied, completely suspend or terminate the award, or withhold further awards for the program. Recommendation: We recommend that the City remedy remaining audit findings reported during the course of the federal single audit and timely prepare expenditure reports and support for purposes of being subject to a federal single audit. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the auditors? recommendations. See attached Managements Corrective Action Plan.
The City has hired additional accounting staff and an outside consultant to assist with the additional requirements resulting from grants and other funding sources resulting from Hurricane Michael. This will assist in completing each fiscal year's accounting in a more timely manner and thus submitting the required reports timely. Anticipated Completion Date: September 30, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on August 18, 2020 — management decision was due February 18, 2021.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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