Finding 499637 (2023-002)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-09-30
Audit: 322519
Organization: Perkiomen Township (PA)

AI Summary

  • Core Issue: Perkiomen Township failed to submit the required monthly reconciliation report to PEMA for November 2023.
  • Impacted Requirements: The Township did not comply with the reporting criteria outlined in the Hazard Mitigation Grant Program Agreement.
  • Recommended Follow-Up: The Township should file the missing report for November 2023 and establish a process to ensure timely submissions for future months.

Finding Text

Hazard Mitigation Grant Program (HMGP) – Assistance Listing No. 97.039; Grant No. 2057-4506-HMGP; Grant Period Year Ended December 31, 2023 – Reporting Condition: Although Perkiomen Township received funds totaling $1,154,359.30 on November 13, 2023, the Township did not submit a monthly reconciliation report to PEMA for the month of November 2023. Criteria: The “U.S. Department of Homeland Security Federal Fiscal Year 2019 Hazard Mitigation Grant Program Agreement” entered by and between the Commonwealth of Pennsylvania, acting through the Pennsylvania Emergency Management Agency ("PEMA"), and Perkiomen Township, states the following: “The Subrecipient shall submit monthly reconciliation reports to PEMA by the tenth working day of each month during and until the conclusion of the period of performance of this grant, comprised of the following information: i. Account balance and interest earned from account stated in subsection 25.c. above; ii. Monitoring report to include project progress and project cost breakdown to date” Cause: Oversight of not filing the monthly reconciliation report for November 2023. Effect: The Township did not submit a monthly reconciliation report to PEMA for the month of November 2023. Context: In order to test Perkiomen Township’s compliance with the reporting requirements, the auditor requested copies of all monthly reconciliation reports filed for 2023. The Township did not have a report for the month of November 2023 on file. Recommendation: The Township should file a monthly reconciliation report for November 2023 and should ensure that a monthly reconciliation report is filed for each month during the program period.

Corrective Action Plan

A copy of the November 2023 Report has been filed.

Categories

Subrecipient Monitoring Cash Management Period of Performance Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.039 Hazard Mitigation Grant $1.02M
21.027 Coronavirus State and Local Fiscal Recovery Funds $459,665
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $93,001