Finding Text
2023 – 006: Reporting
Federal Agency: U.S. Department of Homeland Security
Federal Program Name: Staffing for Adequate Fire and Emergency Response (SAFER)
Assistance Listing Number: 97.083
Federal Award Identification Number and Year: EMW-2020-FF-01374 - 2020
Award Period: February 27, 2022 to February 26, 2025
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Award requires compliance with the provisions of
reporting program performance. The City should have internal controls designed to ensure compliance
with those provisions.
Condition: 6 SAFER funded positions were reported while there were only 5 SAFER funded positions
and reports were not reviewed by anyone other than the preparer of the reports.
Questioned Costs: None
Context: Inaccurate reporting was noted on 1 of 2 reports tested and 2 of 2 reports tested were
submitted without being reviewed by anyone other than the preparer.
Cause: The 6th Firefighter was hired on 6/1/23 but was not coded with the SAFER Grant base account
number in payroll at the time of hire. His base account was corrected effective 7/1/23. The report was
not reviewed by anyone other than the preparer. If reviewed by someone other than the preparer, the
discrepancy may have been noted prior to the report being submitted. Additionally, controls for review
by someone other than the preparer had not yet been implemented.
Effect: Reporting for the quarter ended 6/30/2023 was inaccurate.
Repeat Finding: No
Recommendation: We recommend that reports be reviewed by a supervisory-level person who is not
the preparer of the report.
Views of Responsible Officials: In response to the audit finding of 6 SAFER funded positions
reported in the Semi-Annual Performance Report while there were 5 SAFER funded positions in the
reimbursement request for quarter ended June 30, 2023, we determined the cause of the discrepancy
was due to a 6th Firefighter who was hired in the quarter ended June 30, 2023, that was coded
inaccurately in payroll. We have identified and corrected the base account number in payroll and the
employee’s salaries and benefits are now accurately recorded under the appropriate account number.
We have established a mandatory review process where all reimbursement requests and performance
reports must be reviewed and approved by a designated supervisory-level staff member who did not
prepare the report before submission to the grantor. We have communicated the importance of this
review process in ensuring compliance, completeness and accuracy. We will monitor the process to
prevent recurrence.