HomeMy WebLinkAboutBack-Up Document - Audit ReportCity of Miami, Florida
Single Audit Report in Accordance with
Uniform Guidance and Chapter 10.550,
Rules of the Florida Auditor General
Fiscal Year Ended September 30, 2020
Table of Contents
Independent Auditor's Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance With Government Auditing Standards 1-2
Independent Auditor's Report on Compliance for Each Major
Federal Program and Major State Project; Report on Internal Control
Over Compliance; and Report on the Schedule of Expenditures of Federal Awards
Required by the Uniform Guidance and Schedule of State Financial Assistance
Required by Chapter 10.550, Rules of the Florida Auditor General 3-4
Schedule of Expenditures of Federal Awards
Schedule of State Financial Assistance
5-9
10
Notes to Schedule of Expenditures of Federal Awards and Schedule of State Financial
Assistance 11
Schedule of Findings and Questioned Costs 12-13
Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with
Government Auditing Standards
Independent Auditor's Report
The Honorable Mayor
And Members of the City Commission
City of Miami, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the aggregate discretely presented component units, each major fund, and the aggregate
remaining fund information of the City of Miami, Florida (the City), as of and for the year ended
September 30, 2020, and the related notes to the financial statements, which collectively comprise the
City's basic financial statements, and have issued our report thereon dated March 31, 2021. Our report
includes a reference to other auditors who audited the financial statements of Downtown Development
Authority, Bayfront Park Management Trust, Coconut Grove Business Improvement District, Wynwood
Business Improvement District, OMNI Redevelopment Agency, Midtown Community Redevelopment
Agency, Southeast Overtown Park Redevelopment Agency, Liberty City Community Revitalization District
Trusts, Virginia Key Beach Park Trust, Firefighters' and Police Officers' Retirement trust, and General
Employee' and Sanitation Employees' Retirement Trust, as described in our report on City of Miami,
Florida's financial statements. This report does not include the results of the other auditors' testing of
internal control over financial reporting or compliance and other matters that are reported on separately
by those auditors.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control
over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in
the circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do
not express an opinion on the effectiveness of the City's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity's financial statements will not be prevented, or detected and corrected on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
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Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the financial statements. However, providing an opinion on compliance with those provisions was not an
objective of our audit, and accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Miami, Florida
March 31, 2021
2
Report on Compliance for Each Major Federal Program and RSM US LILP
Major State Project; Report on Internal Control Over Compliance;
and Report on Schedule of Expenditures of Federal Awards Required
by the Uniform Guidance and Schedule of State Financial Assistance
Required by Chapter 10.550, Rules of the Florida Auditor General
Independent Auditor's Report
To the Honorable Mayor
and Members of the City Commission
City of Miami, Florida
Report on Compliance for Each Major Federal Program and Major State Project
We have audited the City of Miami, Florida's (the City) compliance with the types of compliance
requirements described in the OMB Compliance Supplement and the requirements described in the
Florida Department of Financial Services State Projects Compliance Supplement that could have a direct
and material effect on each of the City's major federal programs and major state projects, respectively, for
the year ended September 30, 2020. The City's major federal programs and major state projects are
identified in the summary of auditor's results section of the accompanying schedule of findings and
questioned costs.
Management's Responsibility
Management is responsible for compliance with federal and state statutes, regulations and the terms and
conditions of its federal and state awards applicable to its federal programs and state projects.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of City's major federal programs and
major state projects based on our audit of the types of compliance requirements referred to above. We
conducted our audit of compliance in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Florida
Auditor General (Chapter 10.550). Those standards, the Uniform Guidance and Chapter 10.550 require
that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the
types of compliance requirements referred to above that could have a direct and material effect on a major
federal program or major state project occurred. An audit includes examining, on a test basis, evidence
about the City's compliance with those requirements and performing such other procedures as we
considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program and major state project. However, our audit does not provide a legal determination of the
City's compliance.
Opinion on Each Major Federal Program and Major State Project
In our opinion, the City complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs and
major state projects for the year ended September 30, 2020.
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Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the City's internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program and major state
project to determine the auditing procedures that are appropriate in the circumstances for the purpose of
expressing an opinion on compliance for each major federal program and major state project and to test
and report on internal control over compliance in accordance with the Uniform Guidance and Chapter
10.550, but not for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, we do not express an opinion on the effectiveness of the City's internal control
over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program or state project on a timely basis. A material weakness in internal control over
compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that
there is a reasonable possibility that material noncompliance with a type of compliance requirement of a
federal program or state project will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies,
in internal control over compliance with a type of compliance requirement of a federal program or state
project that is less severe than a material weakness in internal control over compliance, yet important
enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of the
Uniform Guidance and Chapter 10.550. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required bythe Uniform Guidance and
Schedule of State Financial Assistance Required by Chapter 10.550, Rules of the Florida Auditor
General
We have audited the financial statements of the governmental activities, the aggregate discretely presented
component units, each major fund, and the aggregate remaining fund information of the City as of and for
the year ended September 30, 2020, and the related notes to the financial statements, which collectively
comprise the City's basic financial statements. We issued our report thereon dated March 31, 2021, which
contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of
forming opinions on the financial statements that collectively comprise the basic financial statements. The
accompanying schedule of expenditures of federal awards and schedule of state financial assistance is
presented for purposes of additional analysis as required by the Uniform Guidance and Chapter 10.550,
and is not a required part of the basic financial statements. Such information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other records
used to prepare the basic financial statements. The information has been subjected to the auditing
procedures applied in the audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used to
prepare the basic financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America. In
our opinion, the schedule of expenditures of federal awards and schedule of state financial assistance are
fairly stated in all material respects in relation to the basic financial statements as a whole.
Miami, Florida
April 29, 2021
4
City of Miami, Florida
Schedule of Expenditures of Federal Awards
Fiscal Year Ended September 30, 2020
Federal CFDA Pass -Through Entity Provided to Total Federal
Federal Grantor/Pass-through Grantor/Program or Cluster Title Number GrantlContract Number Identifying Number Subrecipients Expenditures
U.S Department of Agriculture
Pass -Through Florida Department of Health
Child and Adult Care Food Program 10.558 A-2384 16165FL35ON2020 $ $ 37,526
S-576 16165FL35ON2020 9,696
47,222
Total U.S Department of Agriculture $ $ 47,222
U.S Department of Commerce
Pass -Through University of Florida
Sea Grant Support 11.417
Not Applicable
NA180AR4170085 $
$ 22,560
Total U.S Department of Commerce
$
$ 22,560
U.S Department of Housing and Urban Development
CDBG — Entitlement Grant Cluster.
Community Development Block Grants/Entitlement Grants 14.218
B-07-MC-120013
$ 32,205
$ 32,205
B-08-MC-120013
2,850
2,850
B-10-MC-120013
4,759
4,759
B-1 1 -M C-1 20013
2,589
2,589
B-12-MC-120013
11,960
11,960
B-13-MC-120013
2,491
13,092
B-14-MC-120013
13,993
23,943
B-15-MC-120013
-
1,355
B-16-MC-120013
87,849
744,762
B-17-MC-120013
35,286
157,495
B-18-MC-120013
304,337
534,018
B-19-MC-120013
959,463
2,145,218
1,457,782
3,674,246
COVID-19 — Community Development Block Grants/Entitlement Grants 14.218
B-20-MC120013-CV
21,106
1,412,937
Total CDBG — Entitlement Grant Cluster
1,478,888
5,087,183
(Continued)
:7
City of Miami, Florida
Schedule of Expenditures of Federal Awards (Continued)
Fiscal Year Ended September 30, 2020
Federal Grantor/Pass-through Grantor/Program or Cluster Title
Federal CFDA
Number
Grant/ContractNumber
Pass -Through Entity
Identifying Number
Provided to
Subrecipients
Total Federal
Expenditures
U.S Department of Housing and Urban Development (continued)
Emergency Solutions Grant Program
14.231
E-18-MC-120002
$
21,749
$ 21,749
E-19-MC-120002
89,864
444,496
E-20-MC-120002
-
307,292
111,613
773,537
HOME Investment Partnership Program
14.239
M-15-MC-120011
-
100,044
M-16-MC-120011
275,291
M-17-MC-120011
402,616
M-18-MC-120011
14,286
M-19-MC-120011
347,479
1,139,716
Housing Opportunities for Persons with AIDS
14.241
F-LH-05-F005
3,282
F-LH-14-F005
2,340
F-LH-16-F005
29,553
F-LH-17-F005
286,802
F-LH-18-F005
5,374,957
F-LH-19-F005
6,306,236
12,003,170
COVID-19 — Housing Opportunities for Persons with AIDS
14.241
F-LH-20-F005-CV
53,441
Pass -Through Florida Department of Health
Housing Opportunities for Persons with AIDS
14.241
FL19F999
CODRB
311,181
FLH19F999
CODRX
148,943
460,124
Total Housing Opportunities for Persons with AIDS
12,516,735
Pass -Through Miami Dade County Homeless Trust
Continuum of Care Program
14.267
FL0189L4D001811
596000573
87,369
FL0190L4D001811
596000573
82,724
FL021IL4DO01811
596000573
146,900
316,993
Section 8 Project -Based Cluster.
Lower Income Housing Assistance Program -Section 8 Moderate
Rehabilitation
14.856
FL145MR0001
1,947,583
FL145MR0002
521,834
2,469,417
Housing Voucher Cluster:
Section 8 Housing Choice Vouchers
14.871
FL145
2,497,369
(Continued)
6
City of Miami, Florida
Schedule of Expenditures of Federal Awards (Continued)
Fiscal Year Ended September 30. 2020
Federal Grantor/Pass-through Grantor/Program or Cluster Title
U.S Department of Housing and Urban Development (continued)
Mainstream Vouchers
Total Housing Voucher Cluster
Total U.S Department of Housing and Urban Development
U.S Department of Justice
Pass -Through Office of the Florida Attorney General
Crime Victim Assistance
Public Safety Partnership and Community Policing Grants
Edward Byrne Memorial Justice Assistance Grant Program
Pass -Through Florida Department of Law Enforcement
Edward Byrne Memorial Justice Assistance Grant Program
Total Edward Byme Memorial Justice Assistance Grant Program
DNA Backlog Reduction Program
Criminal and Juvenile Justice and Mental Health Collaboration Program
Edward Byrne Memorial Competitive Grant Program
Comprehensive Opioid, Stimulant, and Substance Abuse Program
Equitable Sharing Program
Total U.S Department of Justice
Federal CFDA Pass -Through Entity Provided to Total Federal
Number Grant/ContractNumber Identifying Number Subrecipients Expenditures
14.879 FL145 $ - $ 4,518
- 2,501,887
$ 1,590,501 $ 24,805,468
16.575
VOCA-2018-City of Miami Depa-00016 596000375 $
$ 11,719
VOCA-2019-City of Miami Depa-00173 596000375
491,704
503,423
16.710
2016ULWX0024
- 33,995
2017ULWXD033
401,479
435,474
16.738
2017-DJ-BX0788
163,910
2019-DJ-BX 0396
123,380
2019-WY-BX 005
169,113
456,403
16.738
2017-MU-BX0187 2017-MU-BX0187
2,879
459,282
16.741
2017-AK-BX 0013
1,474
16.745
2018-MO-BX0014
99,119
16.751
2014-WY-BX 002
14,170
16.838
2018-AR-BXK109
129,302
16.922
Not Applicable
158,704
$
$ 1,800,948
(Continued)
7
City of Miami, Florida
Schedule of Expenditures of Federal Awards (Continued)
Fiscal Year Ended September 30. 2020
Federal CFDA
Pass -Through Entity
Provided to
Total Federal
Federal Grantor/Pass-through Grantor/Program or Cluster Title
Number
Grant/ContractNumber
Identifying Number
Subrecipients
Expenditures
U.S. Department of Transportation
Pass -Through Florida Department of Transportation
Highway Planning and Construction Cluster
20.205
ARJ81
Not Available
$
$ 355,250
GOR73
Not Available
229,087
G1 G02
Not Available
112,358
Highway Safety Cluster:
696,695
Pass -Through Florida Department of Transportation
State and Community Highway Safety
20.600
SC-20-13-14
69A37518300004020FLO
178,051
Pass -Through Florida Department of Transportation
National Priority Safety Programs
20.616
G1E22
69A37518300004020FLO
47,377
Total Highm2y Safety Cluster
225,428
Total U.S Department of Transportation
$
$ 922,123
U.S. Department of the Treasury
Pass -Through Florida Housing Finance Corporation
COVID-19 — Coronavirus Relief Fund
21.019
SLT0050
Not Available
$
$ 1,312,760
Pass -Through Miami Dade County Department of the Treasury
COVID-19 — Coronavirus Relief Fund
21.019
Not Available
1,207
Total U.S Department of the Treasury
$
$ 1,313,967
U.S Department of Health and Human Services
Federal Pass -Through Florida Agency for Persons with Disabilities
Medicaid Cluster:
Medical Assistance Program
Total U.S Department of Health and Human Services
93.778 Not Applicable
(Continued)
E.
Not Available 144,801
$ $ 144,801
City of Miami, Florida
Schedule of Expenditures of Federal Awards (Continued)
Fiscal Year Ended September 30, 2020
Federal CFDA Pass -Through Entity Provided to Total Federal
Federal Grantor/Pass-through Grantor/Program or Cluster Title Number Grant/ContractNumber Identifying Number Subrecipients Expenditures
Executive Office of the President of the United States
Pass -Through South Florida HIDTA/Monroe County Sheriffs
High Intensity Drug Trafficking Areas Program 95.001 G15MI0001A G15MI0001A $ $ 1,850
G19MI0001A G19MI0001A 95,151
Total Executive Office ofthe President $ $ 97,001
U.S Department of Homeland Security
National Urban Search and Rescue (US&R) Response System 97.025
EMW-95-k-4718
EMW-2016-CA-00019-S01
EMW-2017-CA-00048
EMW2018CA00008
EMW-2019-CA-00072
Pass -Through State of Florida Division of Emergency Management
Disaster Grants — Public Assistance (Presidentially Declared Disasters) 97.036
Z0032 4337DRFLP0000001
Pass -Through State of Florida Division of Emergency Management Agency
Building Resilient Infrastructure and Communities
97.047 18-DM-AX 11-23-02-365
EMA-2017-PC-0001
Pass Through State of Florida Division of Emergency Management
Homeland Security Grant Program
97.067 18-DS-X3-11-23-02-376
EMW-2017SS-00061
1 9-DS-01 -11-23-02-294
EMW-2018-SS-00064
19-DS-04-11-23-02-319
EMW-2018-SS-00064
R0075
EMW-2019SS-00049
R0090
EMW-2019-SS-00049
Preparing for Emerging Threats and Hazards
97.133 EMW-2016-GR-00097-S01
Total U.S Department of Homeland Security
Total Expenditures of Federal Awards
See notes to the schedule of federal awards.
9
$ - $ 1,030,876
28,227
113,413
110,896
711,441
1,994,853
26,968,201
1,387,294
28,355,495
190,859
969,694 1,249,282
- 44,995
1,714,501 2,479,464
- 529,708
40,000
2,684,195 4,343,449
26,168 54,044
$ 2,710,363 $ 34,938,700
$ 4,300,864 $ 64,092,790
City of Miami, Florida
Schedule of State Financial Assistance
Fiscal Year Ended September 30, 2020
State Grantor/Pass-through Grantor/Program
State CSFA
Number
Grant/Contract Number
Total State
Expenditures
Department of Environmental Protection
Statewide Surface Water Restoration and Wastewater Projects
37.039
LP132OJ
$ 78,365
LPA0024
1,456,640
Total Department of Environmental Protection
$ 1,535,005
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
40.901
SHIP FY2016-2017
$ 137,998
Total Florida Housing Finance Corporation
Department of State and Secretary of State
Acquisition, Restoration of Historic Properties
Total Florida Department of State
Department of Transportation
Public Transit Service Development Proqram
Local Transportation Project
Total Department of Transportation
Department of Health
Emergency Medical Services (EMS) Matchinq Awards
Pass-Throuqh Miami -Dade County, Florida
County Grant Awards
Total Department of Health
Department of Law Enforcement
Pass-Throuqh Miami -Dade County, Florida
Miami -Dade County Operation Blue and Brown
Identity Theft and Fraud Grant Program
Total Department of Law Enforcement
Total Expenditures of State Financial Assistance
See notes to schedule of state financial assistance.
10
SHIP FY2017-2018 652,126
SHIP FY2018-2019 315,115
SHIP FY2019-2020 5,258
$ 1,110,497
45.032 MP511 $ 499,103
$ 499,103
55.012 444353-1-84-01 $ 389,428
55.039 G 1 G40 15,980
$ 405,408
64.003 M7034 $ 110,724
64.005 EMS County Grant #C0013 41,432
$ 152,156
71.040 2020-SFA-GAA-43-P6-002 $ 156,779
71.042 2020-SFA-ITF-43-2D-009 10,000
$ 166,779
$ 3,868,948
City of Miami, Florida
Notes to the Schedule of Expenditures of Federal Awards and Schedule of State Financial
Assistance
Fiscal Year Ended September 30. 2020
Note 1. General and Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial
Assistance (the Schedules) present the expenditures of all federal programs and state awards of the City
of Miami, Florida (the City) for the year ended September 30, 2020. All expenditures related to federal
awards and state financial assistance received directly from federal and state agencies, as well as federal
and state awards passed through other government agencies are included in the accompanying
Schedules. The information in the Schedules is presented in accordance with the requirements of the
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the
Florida Auditor General (Chapter 10.550). Because the Schedules present only a selected portion of the
operations of the City, it is not intended to and does not present the financial position, changes in fund
balance/net position or cash flows of the City.
Note 2. Basis of Accounting
The accompanying Schedules are presented using the modified accrual basis of accounting since grants
are accounted for in governmental funds of the City. Such expenditures are reported following the cost
principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures
are not allowable or are limited as to reimbursement.
Note 3. Indirect Cost Rate
The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform
Guidance.
11
City of Miami, Florida
Schedule of Findings and Questioned Costs
Fiscal Year Ended September 30, 2020
Section I — Summary of Auditor's Results
Financial Statements
Type of report the auditor issued on whether the financial
statements audited were prepared in accordance with GAAP:
Internal control over financial reporting:
Material weakness(es) identified?
Significant deficiency(ies) identified?
Noncompliance material to financial statements noted?
Federal Awards
Internal control o\,er major programs:
Material weakness(es) identified?
Significant deficiency(ies) identified?
Type of auditor's report issued on compliance for
major federal programs:
Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200.516(a)?
Identification of major federal programs:
CFDA Numbers
14.241
97.036
Unmodified
Yes X No
Yes X None Reported
Yes X No
Yes X No
Yes X None Reported
Unmodified
Yes X No
Name of Federal Program or Cluster
Housing Opportunities for Persons with AIDS
Disaster Grants — Public Assistance
(Presidentially Declared Disasters)
Dollar threshold used to distinguish between type
A and B programs:
Auditee qualified as low -risk auditee? X Yes
(Continued)
12
$1, 922, 784
No
City of Miami, Florida
Schedule of Findings and Questioned Costs (Continued)
Fiscal Year Ended September 30, 2020
Section I —Summary of Auditor's Results (Continued)
State Financial Assistance
Internal control o\,er major projects:
Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified? _Yes X None Reported
Type of auditor's report issued on compliance for
major projects: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with Chapter 10.550,
Rules of the Florida Auditor General? Yes X No
Identification of major state projects:
CSFA Number(s)
37.039
40.901
Dollar threshold used to distinguish between type
A and type B projects:
Name of State Project
Statewide Surface Water Restoration And Wastewater Projects
State Housing InitiatNes Partnership (SHIP) Program
Section II - Financial Statements Findings
No matters to report.
$750,000
Section III - Federal Awards Findings and Questioned Costs
No matters to report.
Section IV - State Financial Assistance Findings and Questioned Costs
No matters to report.
IV - Summary Schedule of Prior Audit Findings
No matters were reported in the prior year.
13