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<br />Sample Government, FLORIDA <br /> <br />SCHEDULE OF FINDINGS AND RESPONSES <br /> <br />FISCAL YEAR ENDED SEPTEMBER 30, 2009 <br />(Continued) <br /> <br />I. CURRENT YEAR COMMENTS AND RECOMMENDATIONS (Continued) <br /> <br />Control Deficiencies <br /> <br />2009-03 FEMA Receivable <br /> <br />Criteria <br /> <br />Documentation to support the amount that is due to the entity from the Federal Emergency Management <br />Agency (FEMA) should be maintained and monitored on a current basis to ensure that reimbursements <br />have been requested for all eligible costs. <br /> <br />Condition <br /> <br />The FEMA website indicated the entity is obligated for approximately $54 million in aid. Of this amount, <br />approximately $37 million was paid to the entity leaving approximately $17 million still available for <br />reimbursement. There are many projects ongoing where reimbursements have not yet been received. We <br />were unable to validate these amounts and the related potential reimbursements. <br /> <br />Cause <br /> <br />The schedule maintained by the Accounting Division does not provide information to determine, by <br />project, costs incurred where reimbursements were not yet requested. <br /> <br />Effect <br /> <br />If reimbursements are less than anticipated, the entity's ultimate cost could be greater than expected. <br /> <br />Recommendation <br /> <br />We recommend that the Accounting Division closely monitor costs and reimbursements for projects in <br />progress. <br /> <br />Views of Responsible Officials and Planned Corrective Action <br /> <br />FEMA reimburses costs as incurred up to the obligated amount of the Project Worksheet; those projects <br />whose actual expenses exceeded the initial obligated amount are not reimbursed until formal closeout. We <br />have requested final inspection of all projects that are ready to be closed but FEMA has only recently <br />provided the personnel to close those projects. In addition, some of the permanent work associated with <br />Hurricane Wilma has not yet been completed and many projects that have been processed by FEMA are <br />awaiting final insurance determination. A detailed schedule, by project and by location is constantly <br />monitored and updated. <br /> <br />3 <br />