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HomeMy WebLinkAboutBack-Up Document - Audit ReportCity of Miami, Florida Single Audit Reports in Accordance with Uniform Guidance and Chapter 10.550, Rules of the Florida Auditor General Fiscal Year Ended September 30, 2019 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 and Schedule of State Financial Assistance Required by the Uniform Guidance and Chapter 10.550, Rules of the Florida Auditor General 3-5 Schedule of Expenditures of Federal Awards 6-10 Schedule of State Financial Assistance 11 Notes to Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance 12 Schedule of Findings and Questioned Costs 13-14 RSM RSM US LLP 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 To 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, 2019, 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 20, 2020. Our report includes a reference to other auditors who audited the financial statements of the following component units and funds, as described in our report on the City's financial statements: Component Units / Funds Classification • Southeast Overtown Park West Redevelopment Agency • Omni Community Redevelopment Agency • Midtown Community Redevelopment Agency • Virginia Key Beach Park Trust • Liberty City Community Revitalization District Trusts • Firefighters' and Police Officers' Retirement Trust • General Employees' and Sanitation Employees' Retirement Trust and Other Managed Trusts • Miami Sports and Exhibition Authority • Downtown Development Authority • Bayfront Park Management Trust • Coconut Grove Business Improvement District • Wynwood Business Improvement District nonmajor special revenue fund nonmajor special revenue fund nonmajor special revenue fund nonmajor special revenue fund nonmajor special revenue fund aggregate remaining fund information aggregate remaining fund information discretely presented component unit discretely presented component unit discretely presented component unit discretely presented component unit discretely presented component unit 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. THE POWER OF BEING UNDERSTOOD AUDIT I TAX I CONSULTING 1 RSM US LLP is the U.S. member firm of RSM international, a global network of independent audit, tax, and consulting firms. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International. 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) to determine the 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 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. 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 determination of financial statement amounts. 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. ,s,i► vs LhP Miami, Florida March 20, 2020 2 RSM RSM US LLP 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 and Schedule of State Financial Assistance Required by the Uniform Guidance and 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 for the year ended September 30, 2019. 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 the 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. THE POWER OF BEING UNDERSTOOD AUDIT I TAX I CONSULTING 3 RSM US LLP is the U.S. member firm of RSM international, a global network of independent audit, tax, and consulting firms. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International. 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, 2019 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 state project, and to test and report on internal control over compliance in accordance with 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 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 Uniform Guidance and Chapter 10.550. Accordingly, this report is not suitable for any other purpose. 4 Report on the Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance Required by the Uniform Guidance and Chapter 10.550, Rules of the Florida Auditor General We have audited the financial statements of the City as of and for the year ended September 30, 2019, and have issued our report thereon dated March 20, 2020, which contained unmodified opinions on those financial statements, and included a reference to other auditors. 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 are presented for purposes of additional analysis as required by Uniform Guidance and Chapter 10.550, Rules of the Florida Auditor General, 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. �Af v 1...4.F Miami, Florida April 23, 2020, except for the Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance for which the date is March 20, 2020 5 City of Miami, Florida Schedule of Expenditures of Federal Awards Fiscal Year Ended September 30, 2019 Federal Grantor/Pass-through Grantor/Program or Cluster Title Pass -Through Entity Pass -Through to CFDA Number Grant/Contract Number Identifying Number Subrecipients Federal Expenditures U.S Department of Agriculture Pass -Through Florida Department of Health: Child and Adult Care Food Program 10.558 A-2384 16165FL350N1099 $ - $ 73,857 S-576 16165FL350N1099/ - 52,578 16165FL350N2020 126,435 Total U.S Department of Agriculture $ $ 126,435 Department of Commerce Office Coastal Zone Management Administration Awards Total Department of Commerce Office U.S Department of Housing and Urban Development 11.419 NA17NOS4190059 $ 30,000 $ 30,000 Community Development Block Grants/Entitlement Grants Cluster 14.218 B-06-MC-120013 $ - $ 248 B-07-MC-120013 56,703 137,499 B-08-MC-120013 45,486 45,486 B-10-MC-120013 42,580 109,470 B-11-MC-120013 62,633 228,932 B-12-MC-120013 2,013 20,847 B-13-MC-120013 - 17,864 B-14-MC-120013 48,883 210,951 B-15-MC-120013 14,495 734,565 B-16-MC-120013 117,120 1,092,102 B-17-MC-120013 170,735 197,406 B-18-MC-120014 960,900 4,644,746 B-19-MC-120013 - 1,700 1,521,548 7,441,816 Emergency Solutions Grant Program 14.231 E-12-MC-120002 368 384 E-13-MC-120002 1 6,656 E-14-MC-120002 337 337 E-15-MC-120002 221 221 E-16-MC-120002 14,150 14,150 E-17-MC-120002 1,782 2,569 E-18-MC-120002 117,276 406,023 134,135 430,340 (Continued) 6 City of Miami, Florida Schedule of Expenditures of Federal Awards Fiscal Year Ended September 30, 2019 Pass -Through Entity Pass -Through to Federal Grantor/Pass-through Grantor/Program or Cluster Title CFDA Number Grant/Contract Number Identifying Number Subrecipients Federal Expenditures HOME Investment Partnership Program 14.239 M-05-MC-120211 M-06-MC-120211 M-07-MC-120011 M-08-MC-120011 M-09-MC-120011 M-10-MC-120011 M-11-MC-120011 M-12-MC-120011 M-13-MC-120011 M-14-MC-120011 M-15-MC-120011 M-16-MC-120011 M-17-MC-120011 M-18-MC-120011 Housing Opportunities for Persons with AIDS 14.241 F-LH-05-F005 F-LH-10-F005 F-LH-15-F005 F-LH-16-F005 F-LH-17-F005 F-LH-18-F005 41,234 1,688 1,083 62,311 27,298 170,149 24,066 47,448 502,328 142,136 614,069 1,512,716 579,581 415,367 4,141, 474 6,959 88,750 366,741 122,162 5,522,205 5,352,899 11,459,716 Pass -Through Miami -Dade County, Florida: Continuum of Care Program 14.267 FLO190L4D001710 596000573 - 84,372 FL0189L40001710 596000573 - 95,947 FLO211L4D001710 596000573 - 152,632 FL0189L40001811 596000573 - 201,110 FLO190L4D001811 596000573 - 54,082 FLO211L4D001811 596000573 - 100,584 Lower Income Housing Assistance Program -Section 8 Moderate Rehabilitation 14.856 FL145MR0001 FL145MR0002 (Continued) 7 688,727 1,901,654 512,307 2,413,961 City of Miami, Florida Schedule of Expenditures of Federal Awards Fiscal Year Ended September 30, 2019 Federal Grantor/Pass-through Grantor/Program or Cluster Title Section 8 Housing Choice Vouchers Cluster Total U.S Department of Housing and Urban Development U.S Department of Justice CFDA Number Pass -Through Entity Pass -Through to Grant/Contract Number Identifying Number Subrecipients Federal Expenditures 14.871 FL-145 - 2,356,593 $ 1,655,683 $ 28,932,627 Pass -Through Office of the Florida Attorney General: Crime Victim Assistance 16.575 VOCA-2017-City of Miami Depa-00096 596000375 $ - $ 5,312 VOCA-2018-City of Miami Depa-00016 596000375 - 226,185 231,497 Public Safety Partnership and Community Policing Grants 16.710 2016ULWX0024 - 704,376 2017ULWX0033 - 640,002 1,344,378 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2016-DJ-BX-0816 - 106,557 2018-DJ-BX-0831 - 193,699 300,256 Pass -Through Florida Department of Law Enforcement: Edward Byrne Memorial Justice Assistance Grant Program 16.738 2017-DJ-BX-0788 2017-DJ-BX-0788 - 172,278 DNA Backlog Reduction Program 16.741 2017-AK-BX-0013 - 43,221 Edward Byrne Memorial Competitive Grant Program 16.751 2014-WY-BX-002 57,154 471,148 Comprehensive Opioid Abuse Site -Based Program 16.838 2018-AR-BX-K1019 - 2,245 Body Worn Camera Policy and Implementation 16.835 2016-BC-BX-K087 - 81,226 Equitable Sharing Program 16.922 not applicable - 534,760 Total U.S Department of Justice $ 57,154 $ 3,181,009 (Continued) 8 City of Miami, Florida Schedule of Expenditures of Federal Awards Fiscal Year Ended September 30, 2019 Federal Grantor/Pass-through Grantor/Program or Cluster Title CFDA Number Pass -Through Entity Pass -Through to Grant/Contract Number Identifying Number Subrecipients Federal Expenditures U.S. Department of Transportation Pass -Through Florida Department of Transportation: Highway Planning and Construction Cluster 20.205 G0R73 Not available $ ARJ81 Not available AR558/431501-1 Not available AR559/420917-1 Not available National Priority Safety Programs - Highway Safety Cluster Total U.S Department of Transportation $ 903 379,148 703 886 381,640 20.616 G1156 - 73,084 GOP50 - 1,485 National Endowment for the Humanities Museum Grant African American History and Culture 45.309 MH-00-17-0022-17 74,569 $ $ 456,209 $ $ 127,842 Total National Endowment for the Humanities $ $ 127,842 U.S Department of Health and Human Services Pass -Through Florida Agency for Persons with Disabilities: Medical Assistance Program 93.778 Not Applicable Not available $ - $ 304,694 Total U.S Department of Health and Human Services $ $ 304,694 Executive Office of the President Pass -Through South Florida HIDTA/Monroe County Sheriffs: High Intensity Drug Trafficking Areas Program Total Executive Office of the President U.S Department of Homeland Security National Urban Search and Rescue Response System 95.001 G15MI001A G15MI001A $ - $ 102,896 G19MI0001A G19MI0001A - 37,568 $ $ 140,464 97.025 EMW-2014-CA-K00009 $ - $ 501 E M W-2015-CA-00042 - 49,113 EMW-2016-CA-00019-S01 - 150,103 EMW-2017-CA-00048 - 174,073 EMW-2018-CA-00008 - 1,121, 470 EMW-95-k-4718 - 3,020,713 (Continued) 9 4,515,973 City of Miami, Florida Schedule of Expenditures of Federal Awards Fiscal Year Ended September 30, 2019 Federal Grantor/Pass-through Grantor/Program or Cluster Title CFDA Number Pass -Through Entity Pass -Through to Grant/Contract Number Identifying Number Subrecipients Federal Expenditures Assistance to Firefighters Grant Pass -Through State of Florida Division of Emergency Management: Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.044 2017-F6-C111-P4310000-4101-D 2018-F7-C111-P4310000-4101-D 126,640 90,910 217,550 97.036 Z0032 4337DRFLP0000001 - 1,954,889 106,941 Pass -Through State of Florida Division of Emergency Management: Homeland Security Grant Program 97.067 Preparing for Emerging Threats and Hazards Total U.S Department of Homeland Security Total Expenditures for Federal Awards 17-DS-V9-11-23-02-346 18-DS-X3-11-23-02-376 19-DS-04-11-23-02-319 18-DS-X 1-11-23-02-338 E M W-2016-SS-00092-S01 EMW-2017-SS-00061 EMW-2018-SS-00064 EMW-2017-SS-00061 97.133 EMW-2016-GR-00097 EMW-2016-GR-00097-S01 See Notes to Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance 10 2,061,830 2,437,477 134,181 1,141,165 3,254,972 588,957 98,076 2,571,658 5,083,170 291,748 467,951 $ 2,863,406 $ 12,346,474 $ 4,576,243 $ 45,645,754 City of Miami, Florida Schedule of State Financial Assistance Fiscal Year Ended September 30, 2019 State Grantor/Pass-through Grantor/Program or Cluster Title CSFA Number Grant/Contract Number State Expenditures Department of Environmental Protection Statewide Surface Water Restoration and Wastewater Projects 37.039 S0774 $ 450,000 LP132OJ 1,046,635 Total Department of Environmental Protection $ 1,496,635 Department of Economic Opportunity Division of Housing and Community Development 40.038 HL098 $ 500,000 Total Department of Economic Opportunity $ Florida Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program 40.901 Total Florida Housing Finance Corporation 500,000 SHIP FY2018-2019 $ 10,009 SHIP FY2017-2018 632,021 SHIP FY2016-2017 196,136 $ 838,166 Department of Financial Services Local Government Fire Service Grants Equipment/Training Materials 43.010 2360A $ 400,000 Total Department of Financial Services $ 400,000 Florida Department of State Historic Preservation Grants Acquisition, Restoration of Historic Properties Total Florida Department of State 45.031 19.H.SM.100.064 $ 23,080 45.032 M P511 259,772 $ 282,852 Department of Transportation Public Transit Service Development Program 55.012 444353-1-84-01 $ 210,572 GE075 118,224 Total Department of Transportation $ 328,796 Department of Health Emergency Medical Services (EMS) Matching Awards 64.003 M6026 $ 25,834 Pass -Through Miami -Dade County, Florida: County Grant Awards 64.005 EMS County Grant #C0013 43,011 Total Department of Health $ 68,845 Total Expenditures of State Financial Assistance $ 3,915,294 See Notes to Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance 11 City of Miami, Florida Notes to Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance Fiscal Year Ended September 30, 2019 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 expenditure activities of all federal programs and state awards of the City of Miami, Florida (the City) for the year ended September 30, 2019. 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, where applicable, of the City. The City's reporting entity is defined in Note 1 of the City's basic financial statements. Note 2. Basis of Accounting The accompanying Schedules are presented using the modified accrual basis of accounting since grants are accounted for in the governmental fund types 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 Recovery The City did not recover its indirect costs using the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. 12 City of Miami, Florida Schedule of Findings and Questioned Costs Fiscal Year Ended September 30, 2019 I — Summary of Independent Auditor's Results Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting: Material weakness(es) identified? Yes X No Significant deficiency(ies) identified? Yes X None Reported Noncompliance material to financial statements noted? Yes X No Federal Awards Internal control over major programs: Material weakness(es) identified? Yes Significant deficiency(ies) identified? Yes X No X No Type of auditor's report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with Section 2 CFR 200.516(a)? Yes X No Identification of major programs: CFDA Number 14.218 14.239 14.267 14.871 14.856 97.025 Name of Federal Program or Cluster Community Development Block Grants/Entitlement Grants Cluster HOME Investment Partnership Program Continuum of Care Program Section 8 Housing Choice Vouchers Lower Income Housing Assistance Program -Section 8 Moderate Rehabilitation National Urban Search and Rescue Response System Dollar threshold used to distinguish between type A and B programs: $1,369,372 Auditee qualified as low -risk auditee? (Continued) X Yes No 13 City of Miami, Florida Schedule of Findings and Questioned Costs Fiscal Year Ended September 30, 2019 Section I — Summary of Auditor's Results (Continued) State Financial Assistance Internal control over major projects: Material weakness(es) identified? Significant deficiency(ies) identified? Type of auditor's report issued on compliance for major projects: Any audit findings disclosed that are required to be reported in accordance with Chapter 10.550, Rules of the Florida Auditor General? Identification of major projects: The projects tested as major were as follows: CSFA Number(s) 37.039 40.038 40.901 Dollar threshold used to distinguish between type A and type B projects: Yes Yes X No X No Unmodified Yes X No Name of State Project Statewide Surface Water Restoration And Wastewater Projects Division of Housing And Community Development State Housing Initiatives Partnership (SHIP) Program $750,000 Section II — Financial Statements Findings No matters to report. 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 The prior year single audit disclosed no findings in the Schedule of Findings and Questioned Costs and no uncorrected or unresolved findings exist from the prior audit's Summary Schedule of Prior Audit Findings. 14