Finding Text
Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Federal Financial Report (“FFR”) – The FFR must be submitted semi-annually throughout the period of performance, as well as in periods where no grant award activity occurs. The due date of each quarterly report is noted below: Programmatic Performance Report (“PPR”) – The PPR is required to be submitted semi-annually throughout the period of performance, as well as in periods where no grant award activity occurs. The due date of each quarterly report is noted below: Condition: We noted that the bi-annual FFR and PPR for SAFER were not submitted within the deadline, as shown below: Cause: Monitoring controls are inadequate to ensure the timely submission of the required reports. In addition, the SAFER grant was still relatively new to the City and staff were still becoming familiar with the related reporting requirements and deadlines during Fiscal Year 2024-25. Effect or Potential Effect: The City was not in compliance with the program’s reporting requirements. Questioned Costs: None noted. Context: See condition above for the context of the finding. Identification as a Repeat Finding, If Applicable: 2024-004. Recommendation: We recommend the City develop policy and procedures to ensure that the reports are prepared accurately and submitted timely. In addition, we recommend the City strengthen its monitoring controls and reporting procedures to ensure all required federal reports are prepared, reviewed, and submitted timely in accordance with grant requirements and reporting deadlines. The City should establish formal tracking procedures, including reporting calendars and supervisory review processes, to monitor due dates and submission status for each grant program. Views of Responsible Officials: Management endeavors to submit all required reports by required deadlines. The new Federal grant for the City’s Fire Department staffing (SAFER) are managed by the Fire Department. Prior staff charged with monitoring these grants failed to file the FFRs and PPRs in a timely manner – this was due to a number of factors, even though Finance staff endeavored to work with them to ensure reports were filed. This Fire Department staff person is no longer with the City and Finance looks to work more closely with the staff in the Fire Department charged with grant monitoring. Management will consider establishing formal tracking processes for all FFRs and PPRs, with deadline monitoring and supervisor review/sign-off.