Finding Text
Year Finding Originated: 2025 Title and Assistance Listing Number of Federal Program: Staffing for Adequate Fire and Emergency Response 97.083 Federal Award Identification Number and Year: EMW-2022-FF-00974 Name of Federal Agency: Department of Homeland Security Questioned Costs: $0 Criteria: Per 2 CFR § 200.303(a), the non-Federal entity must establish, document, and maintain effective internal control over Federal awards to ensure compliance with federal statutes, regulations, and terms and conditions of the federal awards. Condition: During testing of reporting requirements for the SAFER grant, the District could not provide documentation evidencing management review and approval of required federal reports prior to submission. Discussions with management indicated that reports were prepared and submitted by District personnel; however, formal documentation evidencing management review and approval was not maintained. Cause: The District relied on informal communication and oversight rather than detailed review procedures to ensure required federal reports are accurately prepared prior to submission. Effect: While no instances of noncompliance were noted, the lack of documented controls in practice increases the risk that future required reports could be incomplete, inaccurate, or untimely. Recommendation: We recommend that the District enhance and document internal controls over financial reporting, including a detailed review and approval process for required federal reports prior to submission, including maintaining documentation evidencing such review. Views of responsible officials: See management’s response to finding on Page 59.