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CITY OF ORLANDO, FLORIDA FEDERAL AND STATE SINGLE AUDIT REPORTS Fiscal Year Ended September 30, 2004 CITY OF ORLANDO, FLORIDA TABLE OF CONTENTS FEDERAL AND STATE SINGLE AUDIT REPORTS Fiscal Year Ended September 30, 2004 Independent Auditor’s Report on Compliance and Internal Control over Compliance Applicable to each Major Federal Program and Major State Project..... 1 Schedule of Findings and Questioned Costs ............................................................... 3 Schedule of Expenditures of Federal Awards and State Financial Assistance ............ 5 Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance ................................................................................................. 8 1870 Aloma Avenue, Suite 120 Winter Park, Florida 32789 TEL 407-599-7055 FAX 407-599-7054 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER COMPLIANCE APPLICABLE TO EACH MAJOR FEDERAL PROGRAM AND MAJOR STATE PROJECT Honorable Mayor and City Council City of Orlando, Florida: Compliance We have audited the compliance of the City of Orlando, Florida (the “City”) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement, and the requirements described in the Executive Office of the Governor’s State Projects Compliance Supplement, that are applicable ...
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CITY OF ORLANDO, FLORIDA
FEDERAL AND STATE
SINGLE AUDIT REPORTS
Fiscal Year Ended September 30, 2004
CITY OF ORLANDO, FLORIDA
TABLE OF CONTENTS
FEDERAL AND STATE SINGLE AUDIT REPORTS
Fiscal Year Ended September 30, 2004
Independent Auditor’s Report on Compliance and Internal Control over
Compliance Applicable to each Major Federal Program and Major State Project..... 1
Schedule of Findings and Questioned Costs............................................................... 3
Schedule of Expenditures of Federal Awards and State Financial Assistance ............ 5
Notes to Schedule of Expenditures of Federal Awards and State
Financial Assistance ................................................................................................. 8
1870 Aloma Avenue, Suite 120
Winter Park, Florida 32789
TEL 407-599-7055 FAX 407-599-7054
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER
COMPLIANCE APPLICABLE TO EACH MAJOR FEDERAL PROGRAM AND MAJOR STATE PROJECT
Honorable Mayor and City Council
City of Orlando, Florida:
Compliance
We have audited the compliance of the City of Orlando, Florida (the “City”) with the types of compliance
requirements described in the
U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement,
and the requirements described in the
Executive Office of the Governor’s
State Projects Compliance Supplement
,
that are applicable to each of its major federal programs and
major state projects for the year ended September 30, 2004. 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. Compliance with the requirements of laws, regulations,
contracts and grants applicable to its major federal programs and major state projects is the
responsibility of the City’s management. Our responsibility is to express an opinion on the City’s
compliance based on our audit.
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; OMB Circular A-133,
Audits of
States, Local Governments, and Non-Profit Organizations;
and Chapter 10.550,
Rules of the Auditor
General
. Those standards, OMB Circular A-133 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.
Our audit does not provide a legal determination on the City’s compliance with those requirements.
In our opinion, the City complied, in all material respects, with the requirements referred to above that
are applicable to each of its major federal programs and major state projects for the year ended
September 30, 2004.
Internal Control Over Compliance
The management of the City is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal
programs and state projects. In planning and performing our audit, we considered the City’s internal
control over compliance with requirements that could have a direct and material effect on a major
federal program or major state project in order to determine our auditing procedures for the purpose of
expressing our opinion on compliance and to test and report on the internal control over compliance in
accordance with OMB Circular A-133 and Chapter 10.550,
Rules of the Auditor General
.
1
Internal Control Over Compliance - Continued
Our consideration of the internal control over compliance would not necessarily disclose all matters in
the internal control that might be material weaknesses. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a relatively
low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and
grants that would be material in relation to a major federal program or major state project being audited
may occur and not be detected within a timely period by employees in the normal course of performing
their assigned functions. We noted no matters involving the internal control over compliance and its
operation that we consider to be material weaknesses.
Schedule of Expenditures of Federal Awards and State Financial Assistance
We have audited the schedule of expenditures of federal awards and state financial assistance (the
“Schedule”) of the City for the year ended September 30, 2004. This Schedule is the responsibility of
the City’s management. Our responsibility is to express an opinion on this Schedule based on our audit.
We conducted our audit of the Schedule 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; OMB Circular A-133,
Audits of States, Local Governments, and Non-Profit Organizations;
and Chapter 10.550,
Rules of the
Auditor General
. Those standards, OMB Circular A-133 and Chapter 10.550 require that we plan and
perform the audit to obtain reasonable assurance about whether the Schedule is free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the Schedule. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall Schedule presentation.
We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the Schedule referred to above presents fairly, in all material respects, the federal
program expenditures and the state project expenditures of the City for the year ended September 30,
2004 in accordance with accounting principles generally accepted in the United States of America.
This report is intended solely for the information and use of the Mayor, City Council, management, and
specific legislative or regulatory bodies and is not intended to be and should not be used by anyone
other than these specified parties.
March 11, 2005
2
Section I - Summary of Auditor's Results
Financial Statements
Type of auditor's report issued:
Unqualified
Internal control over financial reporting:
.
Material weakness(es) identified?
Yes
X
No
.
Reportable condition(s) identified that are
not considered to be material weaknesses?
Yes
X
None reported
Noncompliance material to financial statements
noted.
Yes
X
No
Federal Awards and State Financial Assistance
Internal control over major federal programs and state projects:
.
Material weakness(es) identified?
Yes
X
No
.
Reportable condition(s) identified that are
not considered to be material weaknesses?
Yes
X
None reported
Type of auditor's report issued on compliance for major federal programs and state projects:
Unqualified
Any audit findings disclosed that are required to
be reported in accordance with the Rules of the
Auditor General?
Yes
X
No
Identification of major federal and state programs:
CFDA Number
Name of Federal Program
16.000 & 21.000
Equitable Sharing of Federal Forfeited Property Program
20.205
Highway Planning and Construction
97.036
FEMA Public Assistance Grant
CSFA Number
Name of State Program
52.901
State Housing Initiatives Partnership Program
Dollar threshold used to distinguish between
type A and type B Programs:
Federal
628,022
$
State
300,000
$
Does auditee qualify as low-risk?
X
Yes
No
Section II - Financial Statement Findings
None
CITY OF ORLANDO, FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended September 30, 2004
3
CITY OF ORLANDO, FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended September 30, 2004
Section III - Findings and Questioned Costs - Major Federal and State Award Programs
State: None
Federal:
Finding # 1 - Repeat of Prior Year Finding
CFDA #20.205 - Highway Planning and Construction
During our review and testing of the Department of Transportation Highway Planning and Construction
Program, we observed that the City's Public Works Department did not request reimbursements for capital
expenditures incurred for all projects on a timely basis. However, substantial improvement was made in this area
over the prior year. We noted no instances whereby projects tested had not been submitted for reimbursement.
Furthermore, we noted that billings to the state were becoming more current as the fiscal year progressed.
Our testing revealed no violations of the provisions of any of the contracts and agreements tested or
noncompliance with the compliance requirements set forth in OMB's Compliance Supplement. In addition,
the Management, Budget and Accounting Department properly accrued amounts due from FDOT at year end to
properly reflect a receivable at year end and recognize the related revenue. The finding is related to the City's
internal policies regarding billing and collections of amounts due from federal and state agencies on capital
projects reimbursable under contracts and agreements with such agencies.
We recommend that the City's Public Works Department continue its efforts to improve the billing and collection
activities of project managers with regard to projects funded by federal or state grants.
Grantee Response
Public Works management concurs with the finding. Additional procedures were implemented during the
current fiscal year to monitor project managers with regard to billing and collections. Management believes
this will no longer be an issue in the next fiscal year.
4
FEDERAL PROGRAMS
Federal
Federal
Identification
CFDA
Federal
Federal Grantor/Pass-through Grantor/Program Title
Number
Number
Expenditures
U.S. Department of Agriculture:
Summer Food Service Program
12-3539-0-1-605
10.559
120,653
$
U.S. Department of HUD:
Community Development Block Grant
B-02MC-12-0015
14.218
2,185,441
B-03MC-12-0015
14.218
681,631
2,867,072
HOME Investment Partnership Program
M-02-MC-12-0214
14.239
401,271
M-01-MC-12-0214
14.239
3,842
401,271
Housing Opportunities for Persons with AIDS
FL29H01-F002
14.241
1,008,513
(Amount paid to subrecipients $1,526,137)
FL29H02-F002
14.241
625,693
1,634,206
Emergency Shelter Grant
S-02-MC-12-0008
14.231
34,531
S-03-MC-12-0008
14.231
53,206
87,737
Fair Housing Assistance
FF204K034001
14.401
10,198
U.S. Department of Justice:
Local Law Enforcement Block Grant
2002-LB-BX-0737
16.592
681,474
(Amount paid to subrecipients $231,432)
2003-LB-BX-1023
16.592
359,482
1,040,956
Weed and Seed Program
2003-WS-QX-0017
16.595
90,122
C.O.P.S
2001-UL-WX-0011
16.710
93,774
2001-SH-WX-0350
16.710
41,667
2001-CL-WX-0018
16.710
2,811
2002-UL-WX-0074
16.710
475,961
2002-CK-WX-0249
16.710
13,310
627,523
Federal Equitable Sharing Agreement
NA
16.000
196,646
HIDTA
13-PCFP-512
16.001
21,406
14-PCFP-512Z
16.001
79,467
100,873
Metro-medical - DHHS Grant
233-02-0031
16.002
58,317
Continued
CITY OF ORLANDO, FLORIDA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE
Year Ended September 30, 2004
5
Federal
Federal
Identification
CFDA
Federal
Federal Grantor/Pass-through Grantor/Program Title
Number
Number
Expenditures
U.S. Department of Treasury:
GREAT Grant
ATC03000214
21.053
26,578
Federal Equitable Sharing Agreement
NA
21.000
972,647
(Amount paid to subrecipients $743,168)
Equal Opportunity Employment Commission:
Employment Discrimination - Title VII
4FPSLP0157
30.001
65,250
U.S. Department of Transportation:
Passed through the Florida Department of Transportation:
Shingle Creek Trail (Phase I)
405163-1-58-01/AJ878
20.205
389,767
SR 527 & Grant Avenue Mast Arms
239521-2-58-01/AL897
20.205
22,273
Conway Road (CR 506)
241699-1-38-01/AI861
20.205
169,067
Alden Road Bike Path
405240-1-58-01/AJ879
20.205
48,531
Bicycle Traffic Signals
410772-1-A8-01/AL202
20.205
60,599
Congestion Management Study
408428-1-28-01/AL201
20.205
215,315
Orange/Colonial Beautification Grant
413698-3-74-01/AM306
20.205
70
Boggy Creek/Landstreet Intersection
412986-1-58-01/AM144
20.205
56,704
962,326
National Foundation on the Arts and the Humanities
Cultural Affairs Grant
E04-7007
45.002
17,949
U.S. Department of Education:
TAPS
799-1914A-4PCT1
84.002
39,669
U.S. Department of Health and Human Services:
Medical Reserve Corps Coordinator Grant
US25G-03042-02
93.008
7,072
Corporation for National and Community Service:
Retired & Senior Volunteer Program
02SVHFL004 - 2002 YR
94.002
36,907
02SVHFL004 -
2003 YR
94.002
337,338
374,245
U.S. Department of Homeland Security:
Domestic Preparedness Equipment Program
00-EO-B4-13-00-22-003
97.004
66,785
Passed through the Florida Department of Community Affairs:
Citizen's Corp CERT
03CC-96-06-58-02-427
97.004
8,422
Hispanic Citizens CERT
04-CT-IL-O6-58-02-227
97.004
16,180
91,387
FEMA Public Assistance Grant
095-53000-00
97.036
11,141,372
TOTAL EXPENDITURES OF FEDERAL PROGRAMS
20,934,069
$
Continued
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE - Continued
Year Ended September 30, 2004
CITY OF ORLANDO, FLORIDA
6
STATE PROJECTS
State
State
Identification
CSFA
State
Grantor/Pass-through Grantor/Program
Number
Number
Expenditures
Florida Housing Finance Corporation:
State Housing Initiatives Partnership Program
FY 1999-2004
52.901
2,290,136
$
Florida Department of Transportation:
State-Joint Participation Agreement - Regional
Traffic Management Center Relocation
NA
NA
252,229
Conway Road Beautification
239218-1-54-01
NA
2,095
Conser II - Reclaimed Water Turnout - Siedel Road
403498-3-56-01
NA
852,901
Florida Department of Environmental Protection:
Clear Lake Park Trail
T21028
NA
80,000
Florida Department of Law Enforcement:
Domestic Violence Grant
04-CJ-J3-06-58-01-214
71.004
32,021
TOTAL EXPENDITURES OF STATE PROJECTS
3,509,382
$
NA - Not Available
See accompanying notes to the schedule.
Year Ended September 30, 2004
CITY OF ORLANDO, FLORIDA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE - Continued
7
CITY OF ORLANDO, FLORIDA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AND STATE FINANCIAL ASSISTANCE
Year Ended September 30, 2004
Note 1 - Basis of Presentation
This schedule summarizes the expenditures incurred under all federal programs
and state projects by the City of Orlando, Florida for the fiscal year ended
September 30, 2004. For purposes of this schedule, federal programs and state
projects include all grants and contracts entered into directly between the City
and agencies and departments of federal or state governments. Federal
programs and state projects passed through other government agencies, if any,
are also included in the schedule.
Expenditures for federal programs and state projects are recognized on the
accrual basis of accounting, except for the FEMA Public Assistance Grant that is
described in the next note.
Note 2 - FEMA Public Assistance Grant Expenditures
The City’s comprehensive annual financial report shows $20.2 million in
hurricane costs were incurred as of September 30, 2004. Of that amount, the
City estimates it will receive reimbursements totaling $18.6 million from the
FEMA Public Assistance Grant ($17.8 million) and the State of Florida’s matching
share ($.8 million).
As of March 1, 2005, the City received actual reimbursements for approved
Project Worksheets as follows:
Reimbursements Received
Hurricane
Approved Project
Worksheet Total
Federal
-
State
-
Admin Fee
Total
-
Charley
05-PA-C%-06-58-02-
809
$7,478,803
$6,746,507
$354,773
$73,394
$7,174,674
Frances
05-PA-G%-06-58-02-
759
$118,264
$115,997
$1,133
$3,365
$120,495
Jeanne
05-PA-E=-06-58-02-
642
$66,297
$65,165
$565
$1,989
$67,719
Total
$7,663,364
$6,927,669
$356,471
$78,748
$7,362,888
Actual Reimbursement as a Percentage of the
Total Approved Project Worksheet Amount
90.40%
4.65%
1.03%
96.08%
8
CITY OF ORLANDO, FLORIDA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AND STATE FINANCIAL ASSISTANCE
Year Ended September 30, 2004
Note 2 - FEMA Public Assistance Grant Expenditures, continued
Applying those same reimbursement percentages to the project worksheets that
were submitted to the State through March 1, 2005, an estimate of the total
expenditures related to the FEMA Public Assistance Grant as of that date is
computed as follows:
Estimate of Reimbursements to be Received
Hurricane
Submitted Project
Worksheet Total
Federal
-
State
-
Admin Fee
Total
-
Charley
05-PA-C%-06-58-02-
809
$9,606,556
$8,684,327
$446,705
$98,948
$9,229,980
Frances
05-PA-G%-06-58-02-
759
$2,546,212
$2,301,775
$118,399
$26,225
$2,446,399
Jeanne
05-PA-E=-06-58-02-
642
$171,759
$155,270
$7,987
$1,769
$165,026
Total
$12,324,527
$11,141,372
$573,091
$126,942
$11,841,405
Estimated Reimbursement as a Percentage of
the Project Worksheets Submitted to the State
90.40%
4.65%
1.03%
96.08%
Note 3 - Payments to Sub-recipients
Amounts remitted to sub-recipients are shown parenthetically under the program
title.
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