FAC Explorer

Finding 1239150 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-30
Audit: 414012
Organization: City of Saratoga Springs, New York (NY)
Auditor: BST GALLAGHER FLYNN LLP

AI Summary

  • Core Issue: The City failed to submit a required semi-annual Performance Report for the SAFER program on time.
  • Impacted Requirements: This non-compliance violates the SAFER program's reporting requirements.
  • Recommended Follow-Up: Management should establish procedures to ensure timely completion and submission of all Performance Reports.

Finding Text

Reporting Requirements Criteria or specific requirement (including statutory, regulatory, or other citation): The Staffing for Adequate Fire and Emergency Response (SAFER) program requires semi-annual Performance Reports to be completed and submitted to the awarding agency within specific due dates. Condition and cause: Management did not have procedures in place to ensure timely completion and submission of one of the semi-annual Performance Reports within the award’s required due date. Effect or potential effect: The City did not comply with the reporting requirements of the SAFER program for the year ended December 31, 2025. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Policies and procedures should be implemented by management to ensure completion and submission of the Performance Reports on a timely basis. Views of responsible officials: As noted in the Corrective Action Plan, management agrees with this finding.

Corrective Action Plan

The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. The Finance Department will provide additional outreach on the timing of necessary grant reporting to ensure such reports are made in a timely and accurate fashion. Responsible Party and Anticipated Completion Date Commissioner of Finance JoAnne Kiernan 12/31/2026

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $1.45M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $336,123
16.922 EQUITABLE SHARING PROGRAM $87,924
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $71,987
20.205 HIGHWAY PLANNING AND CONSTRUCTION $54,280
16.818 CHILDREN EXPOSED TO VIOLENCE $9,264
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $8,555
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $6,479