Finding Text
U.S. Department of Homeland Security Program Name: Federal Emergency Management (FEMA) Public Assistance (PA) Assistance Listing #: 97.036 MATERIAL NON-COMPLIANCE AND MATERIAL WEAKNESS Reporting - Final Reporting Criteria: The Town is required to submit a final report within 90 days of approved period of performance. Condition: The Town did not submit timely final reports for the following projects: Senior Center where the period of performance ended September 21, 2021 and the final report was not submitted until June 25, 2023. Park and playground equipment where the period of performance ended February 1, 2022 and the final report was not submitted until April 6, 2023. Drainage system where the period of performance ended June 1, 2021 and the final report was not submitted until March 3, 2022. Effect: The Town was not in compliance with FEMA grant guidelines. Delays in submitting reports beyond 1 year can cause FEMA to administratively close out grants with the information available leaving the Town at risk for not receiving all unsubmitted reimbursements. Cause: Insufficient monitoring and oversight of the financial activities. Identification of a Repeat Finding: This is not a repeat finding from the immediate previous audit. Questioned Cost: None due to the nature of the finding. Recommendation: The Town ensures all reporting is submitted on a timely basis. Management Response: The Council agrees with this finding.