Finding Text
Assistance Listings number and name: 97.067 Homeland Security Grant Program
Award numbers and years: 19-AZDOHS-OPSG-190427-03, June 1, 2022 through May 31, 2023; 20-AZDOHS-OPSG-200431-02, January 1, 2021 through April 30, 2023; 21-AZDOHS-OPSG-210440-01/02, March 1, 2022 through March 31, 2023; and 22-AZDOHS-OPSG-220435-01/02, April 1, 2023 through March 31, 2024
Federal agency: U.S. Department of Homeland Security
Pass-through grantor: Arizona Department of Homeland Security
Compliance requirements: Reporting
Questioned costs: None
Condition—Contrary to federal guidance and the County Sheriff’s Office (Sheriff’s Office) State grant award terms, the Sheriff's Office did not prepare and submit timely program information to the Arizona Department of Homeland Security (AZDOHS) for monitoring. Specifically, the Sheriff’s Office submitted 17 of 25 required quarterly reports late, ranging from 5 to 213 days late, averaging 28 days late.
Effect—The Sheriff’s Office reporting untimely program information delayed its receiving federal reimbursement for program expenditures and negatively impacts AZDOHS’s ability to effectively monitor the Sheriff’s Office program administration and compliance with program requirements, prevent and detect fraud, and evaluate the program’s success. The Sheriff’s Office is also at risk that this finding applies to other federal programs that it administers.
Cause—The Sheriff’s Office relied on its office manager to prepare quarterly reports and ensure the reports were submitted within 15 days after the quarter’s end. However, the office manager retired during the fiscal year, and the Sheriff’s Office assigned multiple staff who either did not have sufficient time available to prepare these reports timely or were not properly trained on the preparation of these reports. Further, the County and Sheriff’s Office lacked policies and procedures ensuring required reports were submitted timely to the awarding agency.
Criteria—The Sheriff’s Office federal award terms require them to submit quarterly financial and programmatic reports to the AZDOHS no later than 15 days after each quarter’s end. Also, federal regulation requires establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303).
Recommendations—
1. The County and Sheriff’s Office should develop and implement written policies and procedures for federal grant awards, train staff on these policies, and monitor its departments’ required reporting for federal awards by tracking when reports are due to be submitted to ensure reports are completed and submitted on time.
2. The Sheriff’s Office should immediately complete and submit any late or missing federal grant award reports to the AZDOHS.
The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.