Finding 554109 (2024-001)

Reporting (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of the Homeland Security, Assistance listing # 97.044 Assistance to Firefighters Criteria: CFR 200.329c requires that reports submitted quarterly or semiannually must be filed no later than 30 calendar days after the reporting period. Condition: We examined the two semiannual Programmatic Performance reports and the semiannual SF425 financial report required to be submitted during the City’s fiscal year. Two of these were not filed within 30 days of specified reporting period as required. Cause: The reports not submitted timely were due July 30. The City’s controls around reporting focus on fiscal and calendar year end. The calendar-year semiannual reporting period is not in the City’s normal reporting schedule and therefore was not addressed through the controls in place. Both reports were filed within 16 days of the due date. Effect: The City did not timely fulfill all the related reporting requirements. Repeat Finding: Yes. Questioned Costs: None reported. Recommendation: We recommend the City strengthen its policies and procedures surrounding grant reporting to include (at inception of each award) documentation of a schedule of reporting requirements, review, and approvals to ensure compliance and documentation of that compliance is retained to support applicable requirements. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan included at the end of the report.