Finding 520236 (2024-012)

2024 - 012 Reporting Federal Agency: U.S. Department of Justice Federal Program Name: Public Safety Partnership and Community Policing Grants Assistance Listing Number: 16. 710 Federal Award Identification Number and Year: l SJCOPS-23-GG-01715-TECP - 2023 Award Period: 12/29/2022 - 12/31 /2024 Type of Finding • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to Part 3 of the Compliance Supplement 2024, compliance testing of performance and special reports is only required for data, identified by agencies in parts 4 and 5 as key line items, that are quantifiable and are capable of evaluation against objective criteria stated in the statutes, regulations, contract or grant agreements pertaining to the program. Performance and special reports in parts 4 and 5 are assumed to meet the above criteria. However, if an agency does not identify key line items for a performance or special report, auditors are only required to test that the report was submitted in a timely manner and no other procedures are required. According to the terms and conditions of the award, the City is responsible for submitting semi-annual programmatic performance reports that describe project activities during the reporting period. Performance reports are due August 30 and March 1. Condition: During our testing, we noted one of the three performance reports was not submitted timely. Questioned costs: None Context: During our testing, it was noted that one of the three performance reports was not submitted timely. The performance report for the reporting period end date January 31 , 2024 and due March 1, 2024 was submitted on March 11 , 2024. Cause: Management oversight. The City did not submit the performance report by the due date. Effect: The auditor noted an instance of noncompliance. Noncompliance results in untimely submission of information to the federal agency. Recommendation: We recommend the City establish a reporting calendar. We recommend the City periodically reviews the completeness and accuracy of and adherence to the reporting calendar. Management Response: The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once the reports are submitted, it will be the responsibility of the Grant Coordinator to record the submission date. If a report is submitted late, the Grant Coordinator must contact the grantor by the end of the day to explain the reason for the delay. Timeline and Responsible Position: December 2024 -APD Grant Administrator