Finding 2023-002 – Significant Deficiency
Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER)
Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency
Compliance Requirement: Reporting.
Condition: The Federal Financial Reports (SF-425) for the semi-annual period December 31, 2022 included
expenditures through October 31, 2022 instead of through December 31, 2023 and the report for the semiannual
period ending June 30, 2023 included expenditures through January 31, 2023 instead of June 30,
2023.Criteria: According to 2 CFR Section 200.327 and the terms and conditions of the federal award, including
the Notice of Funding Opportunity (NOFO) for the SAFER grant, Federal Financial Reports (SF-425) were
required to be filed for the period July 1 – December 31 by January 30 and for the period January 1 – June 30
by July 30.
Cause: The District’s staff did not have enough time to summarize the payroll necessary to include
expenditures through the period end specified in the NOFO.
Effect: Expenditures reported in the SF-425 were not in compliance with 2 CFR Section 200.327 and the
terms and conditions of the SAFER grant.
Recommendation: We recommend the summary report of payroll information claimed under the SAFER
grant be updated after each pay period and before the end of the next pay period so it is available by the SF-
425 reporting deadline of 30 days after the end of the semi-annual reporting period and recommend the District
revise the SF-425 Report for the periods ending December 31, 2022 and June 30, 2023 to report the final
accrual basis expenditures used in claims.
Management Response and Corrective Action Plan: The District will refile the SF-425 Reports for the semiannual
periods ending December 31, 2022 and June 30, 2023 using the accrual basis expenditures claimed.
Procedures will be put into place to ensure the payroll is summarized after each pay period so the accrual
basis expenses are available for the SF-425 Report and training will be provided to the staff preparing the SF-
425 Report regarding the appropriate basis of accounting to use in the Report.
Anticipated Completion Date for Corrective Action: June 30, 2024