Finding 496212 (2023-002)

Finding Number: 2023-002 Federal Program: Staffing for Adequate Fire and Emergency Response 2020 Federal Award Identification Number and Year: EMW-2020-FF-00837, 2021 Assistance Listing Number (ALN): 97.083 Federal Awarding Agency: Federal Emergency Management Agency Pass-through Entity: None Repeat Finding: No Material Weakness and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). Programmatic reports must be submitted through the Federal Emergency Management Agency’s (FEMA) GO portal no later than January 30 (for the period of July 1 – December 31) and no later than July 30 (for the period of January 1 – June 30). (FEMA Grant Programs Directorate Information Bulletin Number 468, dated April 4, 2022). Condition: The City did not file the required reports within the timeframes above. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: The City submitted its programmatic report due July 30, 2023 on December 1, 2023. The City submitted its programmatic report due January 30, 2024 on March 30, 2024. Cause and Effect: The City did not submit the required programmatic reports within the required timeframes. Recommendation: The City should implement controls and processes to ensure that the required reports are submitted timely. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.