Finding Text
2024-007: U.S. Department of Homeland Security
Pass-through North Lake Tahoe Fire Protection District
Assistance to Firefighters Grant, 97.044
Equipment and Real Property Management
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 97.044 on the Schedule of Expenditures of Federal Awards
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.313 requires that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including federal award identification number), who holds title, acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property.
Condition: Property records did not originally include the title, acquisition date, percentage of federal participation, and condition of the equipment.
Cause: Tahoe Douglas Fire Protection District (the District) did not have adequate internal controls to ensure property records track all applicable information on equipment purchased with federal funds.
Effect: Incomplete information was maintained for federal equipment.
Questioned Costs: None
Context/Sampling: A nonstatistical sample of 9 out of 57 equipment was selected for testing. None of the equipment tested included all required information.
Repeat Finding from Prior Year: No
Recommendation: We recommend the District enhance internal controls to ensure property records are appropriately maintained.
Views of Responsible Officials: Tahoe Douglas Fire Protection District agrees with this finding.