Audit 10505

2023-001 – FEDERAL REPORTING COMPLIANCE Type of Finding: (F) –Instance of Non-Compliance Related to Federal Awards Funding Agency: U.S. Department of Justice Title: Public Safety Partnership and Community Policing Grants AL #: 16.710 Award #: 2020UMWX0144, 15JCOPS-22-GG-01529-TECP Award Period: Jule 1, 2020 – June 30, 2024, March 15, 2022 – March 31, 2024 Questioned Costs: None Statement of Condition During our testing of the Reporting Compliance requirement for the major program, Public Safety Partnership and Community Policing Grants (AL #16.710), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: Criteria Per DOJ Office of Community Oriented Policing Services (COPS Office) Compliance and Reporting requirements: • You must submit a Federal Financial Report (FFR) using Standard Form 425 (SF-425) on a quarterly basis (within 30 days after the end of each calendar quarter) via the Justice Grants System (JustGrants). • Performance (progress) report question surveys for COPS Office awards must be completed in the Justice Grants System (JustGrants). Due Date: Performance reports for all open, active COPS Office awards are due semi-annually on August 30 and March 2. Cause Reports were submitted late due to three factors: first, turnover in the Senior Grant Writer position, which is responsible for submitting these reports; second, a lack of federal training and instruction on how to navigate the Department of Justice’s report submission software; and third, a lack of calendaring and prioritizing report submission dates. Effect Late filing of reports could jeopardize future federal funding. Recommendation The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline. View of Responsible Officials and Corrective Action Plan Management agrees with the finding. Management has discussed the audit finding with appropriate County staff and has stressed that reports must be submitted in a timely fashion. All reports are up to date, and County staff have worked directly with the DOJ Program Manager for the COPs program and has received training and instructions about how to navigate the report submission software. The Sheriff’s Office and the Senior Grant Writer will ensure that all reports will be calendared and submitted on a timely basis going forward. Finding resolution timeline: Immediately Designation of employee position responsible for meeting this deadline: Sheriff’s Office and the Senior Grant Writer

2023-001 – FEDERAL REPORTING COMPLIANCE Type of Finding: (F) –Instance of Non-Compliance Related to Federal Awards Funding Agency: U.S. Department of Justice Title: Public Safety Partnership and Community Policing Grants AL #: 16.710 Award #: 2020UMWX0144, 15JCOPS-22-GG-01529-TECP Award Period: Jule 1, 2020 – June 30, 2024, March 15, 2022 – March 31, 2024 Questioned Costs: None Statement of Condition During our testing of the Reporting Compliance requirement for the major program, Public Safety Partnership and Community Policing Grants (AL #16.710), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: Criteria Per DOJ Office of Community Oriented Policing Services (COPS Office) Compliance and Reporting requirements: • You must submit a Federal Financial Report (FFR) using Standard Form 425 (SF-425) on a quarterly basis (within 30 days after the end of each calendar quarter) via the Justice Grants System (JustGrants). • Performance (progress) report question surveys for COPS Office awards must be completed in the Justice Grants System (JustGrants). Due Date: Performance reports for all open, active COPS Office awards are due semi-annually on August 30 and March 2. Cause Reports were submitted late due to three factors: first, turnover in the Senior Grant Writer position, which is responsible for submitting these reports; second, a lack of federal training and instruction on how to navigate the Department of Justice’s report submission software; and third, a lack of calendaring and prioritizing report submission dates. Effect Late filing of reports could jeopardize future federal funding. Recommendation The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline. View of Responsible Officials and Corrective Action Plan Management agrees with the finding. Management has discussed the audit finding with appropriate County staff and has stressed that reports must be submitted in a timely fashion. All reports are up to date, and County staff have worked directly with the DOJ Program Manager for the COPs program and has received training and instructions about how to navigate the report submission software. The Sheriff’s Office and the Senior Grant Writer will ensure that all reports will be calendared and submitted on a timely basis going forward. Finding resolution timeline: Immediately Designation of employee position responsible for meeting this deadline: Sheriff’s Office and the Senior Grant Writer