2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Views of responsible officials: See corrective action plan. Corrective action plan: See corrective action plan.
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Views of responsible officials: See corrective action plan. Corrective action plan: See corrective action plan.
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Views of responsible officials: See corrective action plan. Corrective action plan: See corrective action plan.
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Views of responsible officials: See corrective action plan. Corrective action plan: See corrective action plan.
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Views of responsible officials: See corrective action plan. Corrective action plan: See corrective action plan.
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Views of responsible officials: See corrective action plan. Corrective action plan: See corrective action plan.