Finding Text
Noncompliance with Period of Performance Requirement – Disaster Grants - Public Assistance (Presidentially Declared Disasters)
PASS-THROUGH GRANTOR: Oklahoma Department of Emergency Management
FEDERAL AGENCY: U.S. Department of Homeland Security
ASSISTANCE LISTING NO: 97.036
FEDERAL PROGRAM NAME: Disaster Grants - Public Assistance (Presidentially Declared Disasters)
FEDERAL AWARD NUMBER: FEMA-4575-DR-OK
FEDERAL AWARD YEAR: 2022
CONTROL CATEGORY: Period of Performance
QUESTIONED COSTS: $0
Condition: During the testing of 100% of federal projects of the ALN# 97.036 for compliance with the Period of Performance compliance requirements, the following was noted:
• Of the three (3) federal projects tested, one (1) was not completed within the allowable period.
Cause of Condition: The County did not follow their policies and procedures over the Period of Performance compliance requirement.
Effect of Condition: This condition resulted in noncompliance with federal laws and regulations and grant agreements.
Recommendation: OSAI recommends the County follow their policies and procedures to ensure compliance with the federal laws and regulations regarding Period of Performance.
Management Response:
Chairman of the Board of County Commissioners: Oklahoma County will design and implement internal control procedures to ensure that all period of performance requirements are met.
Criteria: GAO Standards – Section 2 – Establishing an Effective Internal Control System – OV2.23 states in part:
Objectives of an Entity – Compliance Objectives
Management conducts activities in accordance with applicable laws and regulations. As part of specifying compliance objectives, the entity determines which laws and regulations apply to the entity. Management is expected to set objectives that incorporate these requirements.
In addition, Public Assistance Program and Policy Guide, Version 4, Chapter 11, Section V – Work Completion Deadlines states in part:
“The deadline for Emergency Work is 6 months from the declaration date. The deadline for Permanent Work is 18 months from the declaration date.”