EIN: 880181106
UEI: K7U6SNCXVQK7
Audited by: Eide Bailly LLP
Oversight agency: 15 [Department of the Interior]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 27, 2026 (27 days from today).
What is a management decision? →Expenditures for equipment usage were charged to the grant using an incorrect billing rate and billing rates for burn mix were not originally documented and supported. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to ensure accurate billing rates for equipment charges were used and to ensure that internally generated fees, such as burn mix, were documented to support the amount billed to the grant. Effect: Unallowable costs were charged to the program. Questioned Costs: None reported as known and projected questioned costs were less than $25,000. Context/Sampling: A nonstatistical sample of 60 ($15,434) out of a population of 708 ($112,987) equipment usage expenditures was selected for testing. Two transactions were for burn mix, which was billed at an internally generated rate. The documentation for developing the rate was not originally maintained. However, it was generated during the audit to assist in determining the reasonableness of what was charged. In addition, 11 transactions were for a Chipper Trailer, which were charged to the program at $72.38 per hour of usage rather than the published rate of $72.28 per hour. Repeat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure accurate billing rates for equipment charges are used and that charges for internally generated fees, such as burn mix, are documented prior to charging the fees to the program. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
Show full finding ▾Hide full finding ▴2025-003: U.S. Department of the Interior Direct and Pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 15.235 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 of U.S. Code of Federal Regulation (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) provides that a non-federal entity may charge only allowable costs that are adequately documented and are necessary and reasonable for performance of the federal award under the principles of 2 CFR Part 200, Subpart E. Uniform Guidance section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: Expenditures for equipment usage were charged to the grant using an incorrect billing rate and billing rates for burn mix were not originally documented and supported. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to ensure accurate billing rates for equipment charges were used and to ensure that internally generated fees, such as burn mix, were documented to support the amount billed to the grant. Effect: Unallowable costs were charged to the program. Questioned Costs: None reported as known and projected questioned costs were less than $25,000. Context/Sampling: A nonstatistical sample of 60 ($15,434) out of a population of 708 ($112,987) equipment usage expenditures was selected for testing. Two transactions were for burn mix, which was billed at an internally generated rate. The documentation for developing the rate was not originally maintained. However, it was generated during the audit to assist in determining the reasonableness of what was charged. In addition, 11 transactions were for a Chipper Trailer, which were charged to the program at $72.38 per hour of usage rather than the published rate of $72.28 per hour. Repeat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure accurate billing rates for equipment charges are used and that charges for internally generated fees, such as burn mix, are documented prior to charging the fees to the program. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, including allowable costs under federal awards per Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that a non-federal entity may charge only allowable costs that are adequately documented and are necessary and reasonable for performance of the federal award under the principles of 2 CFR Part 200, Subpart E. As such, we are committed to taking immediate corrective actions to address the deficiencies to ensure accurate billing rates for equipment charges are used and that charges for internally generated fees, such as burn mix, are documented prior to charging the fees to the program. We have outlined below the specific steps we have already undertaken and will undertake: 1.Development of Standardized Equipment Rate Schedule The District has developed and will maintain a standardized schedule of approved equipment billing rates used for federal and state grant programs. This schedule will be based on published or internally approved rates and will be reviewed annually to ensure accuracy. 2.Verification of Billing Rates Prior to Grant Charges Prior to charging equipment usage to any federal award, finance staff will verify that the billing rate applied matches the approved rate schedule. This verification will be documented and retained with the supporting grant expenditure documentation. 3.Documentation of Internally Generated Rates For internally generated fees, including burn mix or similar materials, the District will develop and maintain formal documentation supporting the calculation of the rate. This documentation will include the components used to determine the rate (such as material cost, labor, and overhead where applicable) and will be retained in the grant support files. 4.Pre-Approval of Internally Generated Charges Internally generated billing rates will be reviewed and approved by management prior to being charged to any federal grant program. The approved rate documentation will be maintained as part of the grant compliance records. 5.Enhanced Grant Expenditure Review Process The District will implement a secondary review process for grant-related expenditures. Finance staff or management will review charges to federal awards to ensure the expenditures are supported, reasonable, allowable under Uniform Guidance, and calculated using the correct approved billing rates. 6.Training on Uniform Guidance Requirements Finance staff and personnel responsible for preparing or submitting grant-related charges will receive refresher training on federal grant compliance requirements under 2 CFR Part 200, specifically related to allowable costs, documentation requirements, and internal controls over grant expenditures. 7.Ongoing Monitoring of Grant Compliance As part of the year-end grant reporting process, management will periodically review equipment charges and internally generated fees charged to federal awards to ensure the established procedures are consistently followed and that adequate supporting documentation is maintained. Responsible Parties and Accountability to be designated: 1.Jackie Dunklee, CFO, and Isaac Pawning, Division Chief: Responsible for overseeing the development and update of a standardized schedule of approved equipment billing rates and ensuring compliance with state, local, and federal regulations. 2.Thelesa Montoya-Neves, Accounting Manager: Responsible for ongoing monitoring and review of equipment charges to federal awards. 3.Erick Rodriguez, Compliance Officer: Responsible for ensuring that federal grant expenditures are supported, reasonable, allowable under Uniform Guidance, and calculated using the correct approved billing rates. By implementing these corrective actions, we are committed to addressing the significant deficiency of internal controls over compliance to ensure accurate billing rates for equipment charges are used and that charges for internally generated fees, such as burn mix, are documented prior to charging the fees to the program. Anticipated Completion Date: June 2026
Procurement policies were consistent with state laws under Nevada Revised Statutes but did not consider or conform to all applicable federal procurement laws. In addition, procedures were not followed to verify if an entity was suspended or debarred before entering into a covered transaction. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to ensure procurement policies complied with applicable federal laws or to ensure procedures were followed to verify an entity was not suspended or debarred prior to entering into a covered transaction. Effect: An inappropriate procurement method may be used. A covered transaction may be entered into with an entity that is suspended or debarred. Questioned Costs: None Context/Sampling: All procurements were tested as a population of one was noted. Suspension and debarment verification procedures were not performed for the vendor. Lastly, as noted the procurement policies were reviewed and were absent consideration of federal criteria regarding: • Avoidance of acquisition of duplicative items • Awarding to responsible parties and contract oversight • Federal solicitation provisions • Disadvantaged Business Enterprise programs • Contract price and types • Bonding requirements • Contract provisions and recovered materials Repeat Finding from Prior Year: No Recommendation: We recommend the District update its written procurement policy to include federal laws and implement internal controls to ensure procedures are followed to verify an entity is not suspended or debarred prior to entering into a covered transaction. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
Show full finding ▾Hide full finding ▴2025-004: U.S. Department of the Interior Direct and Pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 15.235 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a recipient use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the policies conform to applicable federal law. In addition, recipients are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement policies were consistent with state laws under Nevada Revised Statutes but did not consider or conform to all applicable federal procurement laws. In addition, procedures were not followed to verify if an entity was suspended or debarred before entering into a covered transaction. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to ensure procurement policies complied with applicable federal laws or to ensure procedures were followed to verify an entity was not suspended or debarred prior to entering into a covered transaction. Effect: An inappropriate procurement method may be used. A covered transaction may be entered into with an entity that is suspended or debarred. Questioned Costs: None Context/Sampling: All procurements were tested as a population of one was noted. Suspension and debarment verification procedures were not performed for the vendor. Lastly, as noted the procurement policies were reviewed and were absent consideration of federal criteria regarding: • Avoidance of acquisition of duplicative items • Awarding to responsible parties and contract oversight • Federal solicitation provisions • Disadvantaged Business Enterprise programs • Contract price and types • Bonding requirements • Contract provisions and recovered materials Repeat Finding from Prior Year: No Recommendation: We recommend the District update its written procurement policy to include federal laws and implement internal controls to ensure procedures are followed to verify an entity is not suspended or debarred prior to entering into a covered transaction. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, including procurement, suspension, and debarment per Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) related to the assistance listing 15.235. As such, we are committed to taking immediate corrective actions to address documented procurement procedures to reflect applicable state and local laws and regulations and to ensure that our District (as a non-federal entity) is prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. We have outlined below the specific steps we have already undertaken and will undertake: 1.Revise & Update Procurement Procedures: a.We conducted a comprehensive review of current procurement procedures to identify gaps. b.We have ensured procurement procedures address compliance with state and local laws and regulations. c.We have implemented an approval process to review and validate any new procedures before they are finalized. d.We have updated our procurement policies to reflect the specific requirements under 2 CFR Part 200, including provisions related to debarment and suspension. The policy will be approved by our Board of Directors at a public meeting, no later than June 30, 2026. 2.Staff Training & Capacity Building: a.We have assigned dedicated staff with clear roles and responsibilities to manage and comply with grant requirements, including application, compliance, and reporting, ensuring that all parties understand their obligations and deadlines. b.We will provide training for relevant staff on updated procedures, including specific training on 2 CFR Part 200 for procurement standards, and suspension/debarment requirements. c.Provide regular refresher training to ensure ongoing compliance and awareness of updates to federal, state, and local laws. 3.Strengthen Internal Monitoring and Oversight Mechanisms: a.Implement periodic audits of procurement and subaward transactions to ensure compliance with updated policies and procedures. b.Assign a compliance officer to monitor the effectiveness of the suspension and debarment verification process. c.Develop a reporting system for non-compliance or procurement violations, and establish a corrective action protocol to address any identified issues d.Regularly review compliance metrics and audit reports with senior management. By implementing these corrective actions, we are committed to addressing the material weakness in internal control over compliance, including procurement, suspension, and debarment. These steps will enhance the accuracy, reliability, and transparency of our financial reporting and improve our internal controls over our financial reporting. Responsible Parties and Accountability to be designated: 1.Jackie Dunklee CFO, Jed Horan, Assistant Fire Chief, and Isaac Pawning, Division Chief: Responsible for overseeing the update of procurement procedures and ensuring compliance with state, local, and federal regulations. 2.Erick, Rodriguez, Compliance Officer: Responsible for monitoring suspension and debarment verification, conducting audits, and overseeing staff training. 3.Procurement Staff: Responsible for implementing updated procedures and ensuring all contractors and subawardees are verified for suspension or debarment status. 4.Thelesa Montoya, Neves, Grant Administrator: Responsible for ensuring that federal grant expenditures comply with applicable procurement regulations and internal controls. Anticipated Completion Date: June 2026
FAC accepted this audit on April 4, 2025 — management decision was due October 4, 2025.
Procurement policies were consistent with state laws under Nevada Revised Statutes but did not consider or conform to all applicable federal procurement laws. In addition, procedures were not followed to verify if an entity was suspended or debarred before entering into a covered transaction. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to ensure procurement policies complied with applicable federal laws or to ensure procedures were followed to verify an entity was not suspended or debarred prior to entering into a covered transaction. Effect: An inappropriate procurement method may be used. A covered transaction may be entered into with an entity that is suspended or debarred. Questioned Costs: None Context/Sampling: All procurements were tested as a population of only two were noted. Suspension and debarment verification procedures were not performed for either covered transaction. Lastly, as noted the procurement policies were reviewed and were absent consideration of federal criteria regarding: • Avoidance of acquisition of duplicative items • Awarding to responsible parties and contract oversight • Federal solicitation provisions • Disadvantaged Business Enterprise programs • Contract price and types • Bonding requirements • Contract provisions and recovered materials Repeat Finding from Prior Year: No Recommendation: We recommend the District update its written procurement policy to include federal laws and implement internal controls to ensure procedures are followed to verify an entity is not suspended or debarred prior to entering into a covered transaction. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
Show full finding ▾Hide full finding ▴2024-004: U.S. Department of Homeland Security Assistance to Firefighters Grant, 97.044 Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 97.044 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the policies conform to applicable federal law. In addition, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement policies were consistent with state laws under Nevada Revised Statutes but did not consider or conform to all applicable federal procurement laws. In addition, procedures were not followed to verify if an entity was suspended or debarred before entering into a covered transaction. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to ensure procurement policies complied with applicable federal laws or to ensure procedures were followed to verify an entity was not suspended or debarred prior to entering into a covered transaction. Effect: An inappropriate procurement method may be used. A covered transaction may be entered into with an entity that is suspended or debarred. Questioned Costs: None Context/Sampling: All procurements were tested as a population of only two were noted. Suspension and debarment verification procedures were not performed for either covered transaction. Lastly, as noted the procurement policies were reviewed and were absent consideration of federal criteria regarding: • Avoidance of acquisition of duplicative items • Awarding to responsible parties and contract oversight • Federal solicitation provisions • Disadvantaged Business Enterprise programs • Contract price and types • Bonding requirements • Contract provisions and recovered materials Repeat Finding from Prior Year: No Recommendation: We recommend the District update its written procurement policy to include federal laws and implement internal controls to ensure procedures are followed to verify an entity is not suspended or debarred prior to entering into a covered transaction. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
March 26, 2025 Eide Bailly, LLP Supervisor, Local Government & Finance Reno, NV 89706 Dear Mr. Kurt Schlicker, We have received and reviewed the audit report issued by your firm regarding our financial statements for the fiscal year ended June 30, 2024. We appreciate the thoroughness and professionalism demonstrated by your audit team throughout the process. We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, including procurement, suspension, and debarment per Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) related to the Assistance to Firefighters Grant, 97.044. As such, we are committed to taking immediate corrective actions to address documented procurement procedures to reflect applicable state and local laws and regulations and to ensure that our District (as a non-federal entity) is prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. We have outlined below the specific steps we have already undertaken and will undertake: 1. Revise & Update Procurement Procedures: a. Conduct a comprehensive review of current procurement procedures to identify gaps. b. Update procurement policies to reflect the specific requirements under 2 CFR Part 200, including provisions related to debarment and suspension. c. Ensure procurement procedures address compliance with state and local laws and regulations. d. Implement an approval process to review and validate any new procedures before they are finalized. 2. Staff Training & Capacity Building: a. We hired additional staff in January 2025 experienced in federal awards and compliance to oversee our grant administration. We have assigned dedicated staff with clear roles and responsibilities to manage and comply with grant requirements, including application, compliance, and reporting, ensuring that all parties understand their obligations and deadlines. b. We will provide training for relevant staff involved on updated procedures, including specific training on 2 CFR Part 200 for procurement standards, and suspension/debarment requirements. c. Provide regular refresher training to ensure ongoing compliance and awareness of updates to federal, state, and local laws. 3. Strengthen Internal Monitoring and Oversight Mechanisms: a. Implement periodic audits of procurement and subaward transactions to ensure compliance with updated policies and procedures. b. Assign a compliance officer to monitor the effectiveness of the suspension and debarment verification process. c. Develop a reporting system for non-compliance or procurement violations, and establish a corrective action protocol to address any identified issues d. Regularly review compliance metrics and audit reports with senior management. 4. Responsible Parties and Accountability to be designated: a. Chief Procurement Officer (CPO): Responsible for overseeing the update of procurement procedures and ensuring compliance with state, local, and federal regulations. b. Compliance Officer: Responsible for monitoring suspension and debarment verification, conducting audits, and overseeing staff training. c. Procurement Staff: Responsible for implementing updated procedures and ensuring all contractors and subawardees are verified for suspension or debarment status. d. Grant Administrator: Responsible for ensuring that federal grant expenditures comply with applicable procurement regulations and internal controls. By implementing these corrective actions, we are committed to addressing the material weakness in compliance, including procurement, suspension, and debarment. These steps will enhance the accuracy, reliability, and transparency of our financial reporting and improve our internal controls over our financial reporting. The District is committed to ensuring compliance with all applicable federal, state, and local regulations governing procurement, suspension, and debarment under all federal awards, to include the Assistance to Firefighters Grant Program. Through the implementation of these corrective actions, we will strengthen our internal controls, ensure accountability, and uphold the integrity of federal funds. These steps will be monitored continuously to ensure that the corrective actions are successfully implemented and sustained. We appreciate your insights and recommendations provided during the audit process and welcome any additional guidance or support your firm can offer as we work to address the identified weaknesses. Should you have any questions or require further information, please do not hesitate to contact me. Thank you for your continued partnership and support. Sincerely, Jackie Signorelli CFO
Information reported did not agree to underlying supporting records. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to provide for accurate reporting of the SF-425 report. Effect: Inaccurate information was reported to the federal agency. Questioned Costs: None Context/Sampling: A non-statistical sample of three SF-425 reports out of a population of eight was selected for testing. Amounts reported on one of the three reports tested did not agree to underlying support. An error was noted as follows: SF-425 for Quarter Ended 12/31/2023 for grant EMW-03975: Key Line Item Amount Reported Amount Supported Cash Disbursements $76,855.71 $0 Repeat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to provide for accurate reporting of the SF-425 report. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
Show full finding ▾Hide full finding ▴2024-005: U.S. Department of Homeland Security Assistance to Firefighters Grant, 97.044 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards EMW-2022-FG-03975 under assistance listing 97.044 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The grant awards require the submission of Federal Financial Reports (SF-425). Condition: Information reported did not agree to underlying supporting records. Cause: North Lake Tahoe Fire Protection District (the District) did not have adequate internal controls to provide for accurate reporting of the SF-425 report. Effect: Inaccurate information was reported to the federal agency. Questioned Costs: None Context/Sampling: A non-statistical sample of three SF-425 reports out of a population of eight was selected for testing. Amounts reported on one of the three reports tested did not agree to underlying support. An error was noted as follows: SF-425 for Quarter Ended 12/31/2023 for grant EMW-03975: Key Line Item Amount Reported Amount Supported Cash Disbursements $76,855.71 $0 Repeat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to provide for accurate reporting of the SF-425 report. Views of Responsible Officials: North Lake Tahoe Fire Protection District agrees with this finding.
March 26, 2025 Eide Bailly, LLP Supervisor, Local Government & Finance Reno, NV 89706 Dear Mr. Kurt Schlicker, We have received and reviewed the audit report issued by your firm regarding our financial statements for the fiscal year ended June 30, 2024. We appreciate the thoroughness and professionalism demonstrated by your audit team throughout the process. We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, particularly in relation to accurate reporting of financial data reporting per Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303. As such, we are committed to taking immediate corrective actions to address accurate reporting of the SF-425 reports to the federal agency. We have outlined below the specific steps we have already undertaken and will undertake: 1. Revise & Standardize Reporting Procedures: a. Review the current SF-425 reporting procedures to identify gaps and inconsistencies. b. Revise and standardize the SF-425 reporting workflow to ensure consistency and accuracy in data entry. c. Implement a checklist for all required data fields on the SF-425 form to ensure no information is omitted or inaccurately reported. d. Develop clear guidelines for preparing and submitting the SF-425, detailing the roles and responsibilities of all staff involved. e. Establish a timeline for regular preparation and submission, ensuring reports are submitted on time. 2. Staff Training: a. Develop a targeted training program for staff responsible for preparing and submitting SF-425 reports, covering the details of the form, reporting standards, and compliance requirements outlined in 2 CFR Part 200. b. Conduct training sessions on accurate financial reporting, how to fill out the SF-425 form, and the importance of timely submission. Offer refresher training annually or whenever there are significant changes to the reporting process or the Uniform Guidance. c. Create written documentation, such as a manual or guide, to assist staff in preparing future reports. 3. Strengthen Internal Monitoring and Oversight Mechanisms: a. Create a two-tier review process: first, a departmental review by the grant administrator or compliance officer, followed by an executive-level review by a department head. b. Develop a checklist of specific financial items (e.g., total grant expenditures, unliquidated obligations, remaining balances) to ensure that all necessary data is accurately reflected. c. Ensure that any discrepancies identified during the review process are corrected prior to submission. d. Document all approvals and review steps for transparency and accountability. 4. Establish a Reporting Calendar and System for Timely Submission: a. Create a comprehensive reporting calendar that includes the submission deadlines for all SF-425 reports, as well as internal deadlines for review and approval. b. Implement a reminder system to notify relevant staff members in advance of upcoming deadlines for SF-425 submissions. c. Ensure that all parties involved in the reporting process are aware of their specific deadlines and responsibilities, with ample time allocated for review and approval. d. Monitor submission timelines to ensure that reports are submitted without delay. 5. Responsible Parties and Accountability to be designated: a. Department Head: Responsible for reviewing the SF-425 and provide ongoing oversight of the reporting process. b. Finance Department: Responsible for preparing the SF-425 reports, ensuring that financial data is accurate and complies with federal guidelines. c. Grant Administrator/Compliance Officer: Oversee the development and implementation of the corrective action plan, ensure compliance with federal regulations, and review SF-425 reports for accuracy and completeness. d. Procurement Staff: Ensure all financial activities related to the AFG are properly documented and reported in the SF-425. By implementing these corrective actions, we are committed to addressing the material weakness in compliance, including accurate reporting of SF-425 financial data. These steps will enhance the accuracy, reliability, and transparency of our financial reporting and improve our internal controls over our financial and federal reporting. The District is committed to ensuring the accurate and timely submission of SF-425 reports in accordance with federal regulations and the Uniform Guidance. By implementing this corrective action plan, we will strengthen our internal controls over compliance and reporting, ensuring that all federal financial reports are submitted correctly and within the required timelines. Through the establishment of robust procedures, training, and continuous monitoring, we aim to maintain the integrity and compliance of our financial reporting process for the Assistance to Firefighters Grant Program. We appreciate your insights and recommendations provided during the audit process and welcome any additional guidance or support your firm can offer as we work to address the identified weaknesses. Should you have any questions or require further information, please do not hesitate to contact me. Thank you for your continued partnership and support. Sincerely, Jackie Signorelli CFO
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