Finding Text
2025-007: REPORTING REQUIREMENTS Program: Public Safety Partnership and Community Policing Grants Federal Assistance Listing Number: 16.710 Federal Agency: U.S. Department of Justice Pass-Through Agency: Direct award Grantor Number: 15JCOPS-24-GG-03437-SSIX Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: L. Reporting Condition: The District did not prepare and submit the required Federal Financial Report (SF-425) associated with its COPS School Violence Prevention Program (SVPP) grant. During audit testing, the District was unable to provide evidence that the SF-425 had been completed or submitted to the grantor. Additionally, the District could not provide supporting documentation demonstrating that a final financial report, reimbursement request, or other required grant closeout reporting had been prepared and submitted in accordance with the grant terms and conditions. The District lacked adequate internal controls to ensure required federal reports were identified, prepared, reviewed, retained, and submitted timely. Criteria or Specific Requirement: The terms and conditions of the COPS School Violence Prevention Program grant require recipients to prepare and submit financial and performance reports, including the Federal Financial Report (SF-425), as required by the grant award. Additionally, 2 CFR § 200.303 requires non-Federal entities to establish and maintain effective internal control over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. Cause: The District did not have sufficient procedures in place to identify, track, prepare, retain, and monitor grant reporting requirements. Responsibilities for grant reporting and retention of supporting documentation have not been formally established or monitored. Effect: As a result of the control deficiency, the District could not demonstrate compliance with federal reporting requirements for the SVPP grant. The absence of completed reports and supporting documentation limited the District's ability to demonstrate that required financial information had been accurately reported to the grantor. Failure to submit and retain required reporting documentation may impair the federal awarding agency's ability to monitor grant expenditures and program performance and could result in increased oversight, delayed reimbursements, or other administrative actions. Repeat Finding: No. Recommendation: The District should establish and implement procedures to ensure all federal reporting requirements are identified, prepared, reviewed, submitted, and retained in accordance with grant requirements. Procedures should include maintaining a grant compliance calendar, assigning responsibility for report preparation and submission, documenting supervisory review, and retaining evidence of submission and supporting documentation for all required reports and reimbursement requests. Views of Responsible Officials: The District concurs with this recommendation. See the corrective action plan in a separately published document.