Audit 319689

Quarterly Status Reports Federal Agency: U.S. Department of Homeland Security Federal Program Name: Pre-Disaster Mitigation PDM Program Assistance Listing Number: 94.07 Federal Award Year: 2019 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria: The Village should have controls in place to ensure that quarterly status reports are filed within 15 days of the end of each quarter. Condition: The program has a grant administrator that assists in the preparation of quarterly status reports; however, it is the responsibility of the Village of submit the quarterly status reports within 15 days of the end of each quarter. Questioned Costs: None Context: The grant agreement defines the reporting requirements associated with the predisaster mitigation PDM program. Cause: The Village did not file the 1st quarter quarterly status report withing 15 days of the end of the quarter. Effect: The Village did not comply with the quarterly status report compliance requirement. Repeat Finding: No. Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Views of Responsible Officials: There is no disagreement with the finding.

Subrecipient Monitoring Federal Agency: U.S. Department of Homeland Security Federal Program Name: Pre-Disaster Mitigation PDM Program Assistance Listing Number: 94.07 Federal Award Year: 2019 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria: The Village should have controls in place to monitor the various reporting requirements of a subrecipient. Condition: The Village was not performing subrecipient oversight monitoring of the predisaster mitigation PDM grant program. Questioned Costs: None Context: The Uniform Guidance requires grant recipients, who pass grant funds on to subrecipients, to monitor the grant related activities performed by the subrecipient to ensure compliance with the grant agreement. During our testing, it was noted that the Village had not properly monitored the School District of Luck (subrecipient) throughout the grant expenditure period. Cause: The Village was unaware of the monitoring requirement and therefore, did not have the grant related requests for reimbursements and supporting documentation on file. Effect: The Village did not comply with the subrecipient monitoring requirements. Repeat Finding: No. Recommendation: The Village should implement subrecipient monitoring policies and procedures. Views of Responsible Officials: There is no disagreement with the finding.

Quarterly Status Reports Federal Agency: U.S. Department of Homeland Security Federal Program Name: Pre-Disaster Mitigation PDM Program Assistance Listing Number: 94.07 Federal Award Year: 2019 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria: The Village should have controls in place to ensure that quarterly status reports are filed within 15 days of the end of each quarter. Condition: The program has a grant administrator that assists in the preparation of quarterly status reports; however, it is the responsibility of the Village of submit the quarterly status reports within 15 days of the end of each quarter. Questioned Costs: None Context: The grant agreement defines the reporting requirements associated with the predisaster mitigation PDM program. Cause: The Village did not file the 1st quarter quarterly status report withing 15 days of the end of the quarter. Effect: The Village did not comply with the quarterly status report compliance requirement. Repeat Finding: No. Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Views of Responsible Officials: There is no disagreement with the finding.

Subrecipient Monitoring Federal Agency: U.S. Department of Homeland Security Federal Program Name: Pre-Disaster Mitigation PDM Program Assistance Listing Number: 94.07 Federal Award Year: 2019 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria: The Village should have controls in place to monitor the various reporting requirements of a subrecipient. Condition: The Village was not performing subrecipient oversight monitoring of the predisaster mitigation PDM grant program. Questioned Costs: None Context: The Uniform Guidance requires grant recipients, who pass grant funds on to subrecipients, to monitor the grant related activities performed by the subrecipient to ensure compliance with the grant agreement. During our testing, it was noted that the Village had not properly monitored the School District of Luck (subrecipient) throughout the grant expenditure period. Cause: The Village was unaware of the monitoring requirement and therefore, did not have the grant related requests for reimbursements and supporting documentation on file. Effect: The Village did not comply with the subrecipient monitoring requirements. Repeat Finding: No. Recommendation: The Village should implement subrecipient monitoring policies and procedures. Views of Responsible Officials: There is no disagreement with the finding.