Finding Text
Finding No. 2023-003 — Reporting
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
Other Matter
Condition:
The City did not apply the designed internal control over compliance, as the same person who was preparing reports, was also responsible for submitting the reports. Additionally, it was noted that 1 of 3 reports tested was not submitted.
Criteria:
The Uniform Grant Guidance requires the City establish and perform an internal control over compliance.
Questioned Costs:
None.
Context:
There was no review of reports before submission, which led to 1 of 3 reports tested not being submitted timely.
Effect:
The submitted reports could be incorrect.
Cause:
The City does not have proper internal controls in place regarding submission of reports.
Repeat Finding:
Finding was not repeated in the prior year.
Recommendation:
We recommend the City establish controls to ensure proper approval of reports before submission.
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.