Finding Text
2024-005: U.S. Department of Homeland Security
Assistance to Firefighters Grant, 97.044
Reporting
Material Weakness in Internal Control over Compliance
Grant Award Number: Affects all grant awards EMW-2022-FG-03975 under assistance listing 97.044 on the Schedule of Expenditures of Federal Awards.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
The grant awards require the submission of Federal Financial Reports (SF-425).
Condition: Information reported did not agree to underlying supporting records.
Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to provide for accurate reporting of the SF-425 report.
Effect: Inaccurate information was reported to the federal agency.
Questioned Costs: None
Context/Sampling: A non-statistical sample of three SF-425 reports out of a population of eight was selected for testing.
Amounts reported on one of the three reports tested did not agree to underlying support. An error was noted as follows:
SF-425 for Quarter Ended 12/31/2023 for grant EMW-03975:
Key Line Item Amount Reported Amount Supported
Cash Disbursements $76,855.71 $0
Repeat Finding from Prior Year: No
Recommendation: We recommend the District enhance internal controls to provide for accurate reporting of the SF-425 report.
Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.