Finding Text
Finding 2023-002 – Significant Deficiency
Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER)
Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency
Compliance Requirement: Reporting.
Condition: The Federal Financial Reports (SF-425) for the semi-annual period December 31, 2022
included expenditures through October 31, 2022 instead of through December 31, 2023 and the report
for the semi-annual period ending June 30, 2023 included expenditures through January 31, 2023
instead of June 30, 2023.
Criteria: According to 2 CFR Section 200.327 and the terms and conditions of the federal award,
including the Notice of Funding Opportunity (NOFO) for the SAFER grant, Federal Financial Reports
(SF-425) were required to be filed for the period July 1 – December 31 by January 30 and for the period
January 1 – June 30 by July 30.
Cause: The District’s staff did not have enough time to summarize the payroll necessary to include
expenditures through the period end specified in the NOFO. Effect: Expenditures reported in the SF-425 were not in compliance with 2 CFR Section 200.327 and
the terms and conditions of the SAFER grant.
Recommendation: We recommend the summary report of payroll information claimed under the
SAFER grant be updated after each pay period and before the end of the next pay period so it is available
by the SF-425 reporting deadline of 30 days after the end of the semi-annual reporting period and
recommend the District revise the SF-425 Report for the periods ending December 31, 2022 and June
30, 2023 to report the final accrual basis expenditures used in claims.
Views of Responsible Officials and Planned Corrective Actions: Management’s response and
planned corrective action is included in the Corrective Action Plan included at the end of the report.