Finding Text
Federal Program Title: Staffing for Adequate Fire & Emergency Response
Federal Catalog Number: 97.083
Federal Agency: U.S. Department of Homeland Security
Category of Finding: Reporting
Criteria: According to Notice of Funding Opportunity (NOFO) Fiscal Year 2023 Staffing for Adequate Fire and
Emergency Response (SAFER) Grant program, recipients are required to submit semi-annual Federal Financial
Reports and Program Performance Reports within 30 days after the end of each reporting period.
Condition: The City submitted the Performance Progress Report for the period of January 2024 to June 2024
one day late, and the Federal Financial Report for the period of July 2023 to December 2023 three months late.
Cause: The primary cause of the delayed financial reporting was the unexpected turnover of key staff members
responsible for financial reporting. The City did not have sufficient backup procedures in place to ensure a
smooth transition or proper training for new personnel in time to meet reporting deadlines. This lack of continuity
resulted in delays in financial data preparation.
Effect or Potential Effect: The delays in financial reporting may lead to non-compliance with federal reporting
requirements. This could impact the City’s standing with the funding agency, potentially affecting future funding
opportunities
Questioned Cost: None.
Repeat of a Prior-Year Finding: No.
Recommendation: We recommend the City to establish a contingency plan to address staff turnover, including
cross-training key personnel and maintaining detailed documentation of financial reporting processes. The City
should also implement a standardized handoff procedure to ensure that incoming staff are adequately trained
and have access to the necessary resources to continue the reporting function without disruption.
Management Response and Corrective Action Plan
City's Response: As noted in the auditor findings, the late filings for Safer Grant Reporting in Fiscal Year
2024 were due to turnover in the department’s grant administrator position and the redistribution of work
responsibilities. The slight delays in the reporting did not produce any notice of non-compliance or drawdown
withholdings by the Grantor. The Department has completed the redistribution of work
responsibilities and now has a dedicated grant administrator and management oversight.
Corrective Action Plan: The department will develop a contingency plan and training procedures to
ensure continuity of grant procedures and a review process to ensure reporting accuracy.
Planned Implementation Date: June 30,2025
Responsible Person(s): Rose Rodarte and Francine Gutierrez