Finding 7238 (2023-001)

Finding 2023-001: Reporting–Deficiency U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) Assistance Listing No. 97.083 Federal award year 2020 Criteria: The U.S. Department of Homeland Security and terms of the related grant agreement, require the City to prepare and submit semi-annual performance reports. Condition: The City did not submit one of the required reports within the 30-day deadline. Specifically, the report for the period January 1, 2023 – June 30, 2023 was due by July 30, 2023, but submitted by the City on November 30, 2023. Cause: Personnel responsible for the submission of the semi-annual reports during fiscal year 2023 were changed, due to personnel turnover at the City. Effect or potential effect: One of the required reports were not submitted timely. Questioned costs: None Context: There were two semi-annual performance reports that were required to be submitted, relating to fiscal year 2023. One of the two reports selected for testing was submitted late. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City establish and maintain procedures to ensure reports are submitted by the applicable deadline. We suggest maintaining documentation that provides guidance for who specifically has responsibility for all reports required to be filed with granting agencies, and tracks if the relevant reports have been submitted timely. Views of responsible officials and auditee: Management agrees with this finding.