Finding 979693 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310418
Organization: City of Inver Grove Heights (MN)
Auditor: Abdo LLP

AI Summary

  • Core Issue: The City failed to submit the required semi-annual financial performance report by the July 31, 2023 deadline.
  • Impacted Requirements: This oversight puts the City out of compliance with the Staffing for Adequate Fire and Emergency Response grant program.
  • Recommended Follow-Up: Update procedures to ensure reports are finalized and confirmed within the federal grants system to prevent future compliance issues.

Finding Text

Criteria: The Staffing for Adequate Fire and Emergency Response grant requires grantees to submit several reports, including but not limited to semi-annual financial reports. Condition: During the course of our engagement, we noted the City did not file the required semi-annual financial performance report due July 31, 2023. Cause: Staff was aware of the due dates for the semi-annual financial performance reports and thought the semi-annual financial report due July 31, 2023 had been submitted, only to find out later that it had not been finalized within the federal grants system. Effect: The City is out of compliance with the grant program. Recommendation: We recommend City staff modify their existing procedures to ensure that reports are finalized and complete within the federal grants system. Management Response: After last year’s finding, management designed a process whereby staff in both the Fire Department and Finance Department would monitor reporting deadlines; and the Finance Department would confirm with the Fire Department that all of the required reports were submitted in a timely manner. Staff in the Finance Department received confirmation that the semi-annual performance report due July 31, 2023 had been submitted only to find out later that the report had not been finalized, or officially submitted, within the federal grants system. This internal process has now been enhanced to require the Fire Department send a copy of the final submitted report to the Finance Department which will allow the Finance Department to confirm actual submission.

Categories

Reporting

Other Findings in this Audit

  • 403251 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.24M
97.044 Assistance to Firefighters Grant $14,674
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $11,405
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,379
97.067 Homeland Security Grant Program $8,407
20.616 National Priority Safety Programs $6,194
20.600 State and Community Highway Safety $3,003