Finding Text
Finding No. 2023-004 — Procurement (Continued)
Federal Agency:
Federal Emergency Management Agency
Federal Program Title:
Assistance to Firefighters Grant
Federal Assistance Listing Number:
97.044
Award Period:
September 8, 2021 through September 7, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Condition:
During our testing of procurement, we noted certain items were purchased without review and approval.
Criteria:
The Uniform Grant Guidance requires the City establish and perform an internal control over compliance.
Questioned Costs:
None.
Context:
We noted that for 2 of the 8 procurements tested, proper approval was not obtained.
Effect:
The City did not follow their procurement policies.
Cause:
The City does not have proper internal controls in place regarding procurement policies.
Repeat Finding:
Finding was not repeated in the prior year.
Recommendation:
We recommend the City establish controls to ensure proper approval of procurements before purchases are made.
Views of Responsible Officials:
Management will meet with the grant Program Manager(s) to review and ensure all of the City’s Federal Grants Management Policies are being adhered to.