Finding Text
Finding #SA2022-002: Timely Submission of Financial and Performance Reports
Assistance Listing Number 97.083
Assistance Listing Title Staffing for Adequate Fire and Emergency Responses (SAFER)
Name of Federal Agency Department of Homeland Security
Federal Award Identification number: EMW-2018-FH-00543
Criteria: Financial and performance reports should be filed with the grantor timely. Financial reports (SF-425) are required to be submitted semi-annually within 90 days of the reporting period end and performance progress reports are required to be submitted within 30 days of the reporting period end.
Condition: City staff stated that the SF-425 report for the period ending June 30, 2022 was never submitted, and the performance progress reports for the periods ending December 31, 2021 and June 30, 2022 were not submitted until February 2, 2024.
Effect: Without timely submission of reports the City is not in compliance with the reporting requirements of the grant agreement.
Cause: We understand City staff did not submit the financial and performance reports timely due to continuous staff turnover and the lack of workforce availability contributed to the shifting of grant responsibilities between different employees.
Recommendation: The City must implement procedures to ensure financial and performance reports are submitted in a timely manner in compliance with grant requirements.
View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.