Finding 42855 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-23

AI Summary

  • Core Issue: The City submitted Programmatic Performance Reports late, missing the deadlines of July 30, 2022, and January 30, 2023.
  • Impacted Requirements: Compliance with Section 33 of the Federal Fire Prevention and Control Act and DHS Appropriations Act mandates timely submission of financial and programmatic reports.
  • Recommended Follow-Up: The City should update its policies and procedures to ensure timely preparation and submission of all required reports.

Finding Text

Criteria: Section 33 of the Federal Fire Prevention and Control Act of 1974, as amended, and Title III, Division F of the Department of Homeland Security Appropriations Act require program recipients complete and submit various financial and programmatic reports as a condition of award acceptance. Accordingly, the Programmatic Performance Report (PPR) is due to the Department of Homeland Security no later than July 30th (for the period January 1 ? June 30) and no later than January 30th (for the period July 1 ? December 31). Condition: PPRs were due no later than July 30, 2022 (for the period January 1, 2022 ? June 30, 2022) and no later than January 30, 2023 (for the period July 1, 2022 ? December 31, 2022). These two (2) reports were ultimately submitted by the City in May of 2023. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards and funds drawdowns by the awarding agency. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The City will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes.

Corrective Action Plan

Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023

Categories

Internal Control / Segregation of Duties Cash Management Reporting

Other Findings in this Audit

  • 619297 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4.75M
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.84M
11.307 Economic Adjustment Assistance $1.90M
97.044 Assistance to Firefighters Grant $1.18M
14.218 Community Development Block Grants/entitlement Grants $1.06M
14.241 Housing Opportunities for Persons with Aids $917,955
20.933 National Infrastructure Investments $415,312
14.239 Home Investment Partnerships Program $355,863
11.473 Office for Coastal Management $298,953
97.056 Port Security Grant Program $282,005
20.205 Highway Planning and Construction $149,158
97.039 Hazard Mitigation Grant $95,058
16.922 Equitable Sharing Program $85,441
16.838 Comprehensive Opioid Abuse Site-Based Program $79,506
97.067 Homeland Security Grant Program $77,355
45.025 Promotion of the Arts_partnership Agreements $69,500
16.738 Edward Byrne Memorial Justice Assistance Grant Program $64,708
10.559 Summer Food Service Program for Children $37,623
16.575 Crime Victim Assistance $33,186
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $20,000
94.013 Volunteers in Service to America $10,328
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $7,950
45.024 Promotion of the Arts_grants to Organizations and Individuals $7,500
16.034 Coronavirus Emergency Supplemental Funding Program $3,668
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,700