Audit 381207

2 CFR § 3002 gives regulatory effect to the Department of Homeland Security for 2 C.F.R. § 200.329(c) which states, in part, reports submitted annually by the non-Federal entity and/or pass-through entity must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. The final performance report submitted by the non-Federal entity and/or pass through entity must be due no later than 120 calendar days after the period of performance end date. Due to deficiencies in policies and procedures over reporting compliance we noted the following: • The required Programmatic Performance Report (PPR) for the period of July 1, 2024 through December 31, 2024 was not submitted on the FEMA Go website; • The required Federal Financial Report (SF-425) for the period of January 1, 2024 through June 30, 2024 was not submitted on the FEMA Go website; and • Two of the three required Federal Financial Reports (SF-425) were submitted after the due date (one three days late, one over four months late). Failure to prepare and submit federal grant reports could result in the City not receiving the reimbursements that it is entitled to. The City should implement policies and procedures to help ensure that federal grant reports are completed and submitted by the required date.