Finding 1205793 (2024-018)

Reporting (Significant Deficiency/Compliance) ALN No. 16.922 – Equitable Sharing Program Criteria: The Equitable Sharing Program requires participating agencies to submit the Equitable Sharing Agreement and Certification (ESAC) report no later than November 30 following the end of the program year. Timely submission is necessary to demonstrate compliance with program requirements. Condition: During our testing of reporting requirements for the Equitable Sharing Program, we noted the City did not submit its ESAC report by the required deadline. The ESAC was due November 30, 2024, but was not submitted until December 26, 2024. Effect: Failure to submit the ESAC by the required deadline results in noncompliance with federal reporting requirements and may affect the City’s standing and continued eligibility in the Equitable Sharing Program. Cause: The City did not have adequate procedures in place to ensure that personnel responsible for program administration were aware of the ESAC reporting deadline or that the submission was monitored to ensure timely filing. Recommendation: We recommend the City implement procedures to ensure personnel are aware of program reporting deadlines and that required reports, such as the ESAC, are submitted timely. This should include assigning responsibility, establishing a reporting calendar with reminders, and implementing a secondary review to verify submission before the deadline. Repeat Finding from Prior Year(s): N/A Views of Responsible Officials: See management’s corrective action plan.