Finding 8020 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-01-09
Audit: 10505
Organization: Sandoval County (NM)

AI Summary

  • Core Issue: Reports for federal grants were submitted late, violating compliance requirements.
  • Impacted Requirements: Timely submission of Federal Financial Reports (FFR) and Program Progress Reports (PPR) is mandated by the DOJ.
  • Recommended Follow-Up: Establish a tracking system for report deadlines and ensure staff are trained on submission processes.

Finding Text

2023-001 – FEDERAL REPORTING COMPLIANCE Type of Finding: (F) –Instance of Non-Compliance Related to Federal Awards Funding Agency: U.S. Department of Justice Title: Public Safety Partnership and Community Policing Grants AL #: 16.710 Award #: 2020UMWX0144, 15JCOPS-22-GG-01529-TECP Award Period: Jule 1, 2020 – June 30, 2024, March 15, 2022 – March 31, 2024 Questioned Costs: None Statement of Condition During our testing of the Reporting Compliance requirement for the major program, Public Safety Partnership and Community Policing Grants (AL #16.710), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: Criteria Per DOJ Office of Community Oriented Policing Services (COPS Office) Compliance and Reporting requirements: • You must submit a Federal Financial Report (FFR) using Standard Form 425 (SF-425) on a quarterly basis (within 30 days after the end of each calendar quarter) via the Justice Grants System (JustGrants). • Performance (progress) report question surveys for COPS Office awards must be completed in the Justice Grants System (JustGrants). Due Date: Performance reports for all open, active COPS Office awards are due semi-annually on August 30 and March 2. Cause Reports were submitted late due to three factors: first, turnover in the Senior Grant Writer position, which is responsible for submitting these reports; second, a lack of federal training and instruction on how to navigate the Department of Justice’s report submission software; and third, a lack of calendaring and prioritizing report submission dates. Effect Late filing of reports could jeopardize future federal funding. Recommendation The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline. View of Responsible Officials and Corrective Action Plan Management agrees with the finding. Management has discussed the audit finding with appropriate County staff and has stressed that reports must be submitted in a timely fashion. All reports are up to date, and County staff have worked directly with the DOJ Program Manager for the COPs program and has received training and instructions about how to navigate the report submission software. The Sheriff’s Office and the Senior Grant Writer will ensure that all reports will be calendared and submitted on a timely basis going forward. Finding resolution timeline: Immediately Designation of employee position responsible for meeting this deadline: Sheriff’s Office and the Senior Grant Writer

Corrective Action Plan

View of Responsible Officials and Corrective Action Plan Management agrees with the finding. Management has discussed the audit finding with appropriate County staff and has stressed that reports must be submitted in a timely fashion. All reports are up to date, and County staff have worked directly with the DOJ Program Manager for the COPs program and has received training and instructions about how to navigate the report submission software. The Sheriff’s Office and the Senior Grant Writer will ensure that all reports will be calendared and submitted on a timely basis going forward. Finding resolution timeline: Immediately Designation of employee position responsible for meeting this deadline: Lieutenant Bryan Peters of the Sheriff's Office and Jon Zaman, Senior Grant Writer.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
16.710 Public Safety Partnership and Community Policing Grants $1.33M
21.032 Covid 19 - Latcf-Local Assistance & Tribal Consistency Fund $780,187
97.036 Covid 19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $600,243
14.267 Continuum of Care Program $300,737
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $179,360
93.053 Nutrition Services Incentive Program $130,461
10.672 Rural Development, Forestry, and Communities $129,436
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $82,331
93.044 Covid 19 - Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $74,669
14.218 Covid 19 - Cdbg-Eviction Prevention in Response to Covid 19 $66,025
97.067 Homeland Security Grant Program $53,127
93.778 Medical Assistance Program $52,101
93.052 National Family Caregiver Support, Title Iii, Part E $50,043
97.042 Emergency Management Performance Grants $48,299
16.607 Bulletproof Vest Partnership Program $43,310
97.042 Covid 19 - Emergency Management Performance Grants $33,749
10.U01 Usda Forest Reserve - Cooperative Law Enforcement $33,441
93.045 Covid 19 - Special Programs for the Aging_title Iii, Part C_nutrition Services $31,875
21.027 Covid 19 - Coronavirus State and Local Fiscal Recovery Funds $24,847
16.U02 Corps of Engineers $24,313
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $23,355
97.044 Covid 19 - Assistance to Firefighters Grant $19,803
20.600 State and Community Highway Safety $15,983
14.218 Community Development Block Grants/entitlement Grants $14,958
94.002 Retired and Senior Volunteer Program $12,283
10.673 Bankhead Jones $5,551
93.069 Public Health Emergency Preparedness $4,913
94.016 Senior Companion Program $1,570
93.U03 Nmpca $750