Finding Text
Criteria: Section 33 of the Federal Fire Prevention and Control Act of 1974, as amended, and Title III, Division F of the Department of Homeland Security Appropriations Act require program recipients complete and submit various financial and programmatic reports as a condition of award acceptance. Accordingly, the Programmatic Performance Report (PPR) is due to the Department of Homeland Security no later than July 30th (for the period January 1 ? June 30) and no later than January 30th (for the period July 1 ? December 31). Condition: PPRs were due no later than July 30, 2022 (for the period January 1, 2022 ? June 30, 2022) and no later than January 30, 2023 (for the period July 1, 2022 ? December 31, 2022). These two (2) reports were ultimately submitted by the City in May of 2023. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards and funds drawdowns by the awarding agency. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The City will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes.