Audit 412355

Finding No. 2025-003 - Control Over Reporting Program: Staffing for Adequate Fire and Emergency Response (SAFER) Federal ID Number: 97.083 Federal Agency: U.S. Department of Homeland Security Criteria: The Recipient shall submit semi-annual performance measure reports. The Village should have controls in place where the report is reviewed by someone other than the preparer. Condition/Context: There are two reports that require semi-annual submission, the financial report and the performance report. We selected one of each report for testing; sample is not statistically valid. Of the two reports tested, the performance report did not have documentation of review by someone other than the preparer. Cause: The Village had an informal review process in place, but it did not include a formally documented secondary review for the performance report tested. Effect: Noncompliance with grant requirements could result in grant being revoked. Questioned Costs: None noted. Recommendation: We recommend the Village implement procedures to ensure that required reporting is being reviewed by someone other than the preparer. Views of Responsible Officials: Management acknowledges that the current process did not result in a documented review for the performance report selected for testing. To strengthen internal controls and ensure compliance with SAFER program requirements, the Village will implement a procedure requiring all grant‑related reports to undergo a documented review by someone other than the preparer prior to submission. This review will be recorded outside of FEMAGo and incorporated into our grant management workflow for future reporting periods.