EIN: 946000902
UEI: KTFNXXFXKP93
Audited by: EIDE BAILLY LLP
Oversight agency: 97 [Department of Homeland Security]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 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 August 13, 2026 (24 days ago).
What is a management decision? →FAC accepted this audit on February 13, 2025 — management decision was due August 13, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on June 15, 2022 — management decision was due December 15, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
During our testing of District?s compliance with the reporting requirement, we noted that the after-action report for Hurricane Olivia was submitted after the due date. The Task Force received the demobilization orders on September 13, 2018 therefore the Hurricane Olivia after action report was due to FEMA October 12, 2018 and it was submitted to FEMA on June 27, 2019. Cause: The District did not have adequate information, time and support to prepare the after-action report. The District did not have a written policy in place for the communication of the information and the timely preparation and submission of after-action reports to FEMA. Effect or Potential Effect: The delay in submission of the after-action report may delay the task force and other task forces from learning which areas require improvement in future deployments. Questioned Costs: No questioned costs were noted. Context: We tested a total of eight reports which included four financial reports, two performance reports, one after-action report and one special performance reports related to the annual close out of the 2014 US&R funding. The samples selected were based on a population of 37 reports submitted by the District for fiscal year 2019. The reports were tested for internal control over the preparation, review, submission and compliance with program reporting requirements. The amounts were tested for accuracy and compared to the related program expenditures recorded to the general ledger, subsidiary tracking ledgers and reimbursement requests without exception. The results indicated that this finding is systemic with regards to the timely submission of after-action reports; though isolated to only this type of report. There are no reported findings or internal control issues communicated to management in regards to the close out report, performance reports or financial reports. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommended that the District develop a policy that clearly defines the task force members roles in providing information to the Program Manager, what information is to be communicated, and which members are responsible for communicating said information to ensure a timely submission of the required reports. View of Responsible Officials: The Menlo Park Fire Protection District has acknowledged that the after-action report for Hurricane Olivia was submitted after the due date. At the time of the Hurricane deployment, the District recognized that we were not meeting the parameters of the FEMA Program Office ARR policy. Due to staff constraints and back to back deployments, procedures for Olivia were not adhered to, which resulted in overlooking the AAR reporting compliance submission date deadline for the after-action report to the FEMA program office. The District took corrective action to address this control deficiency by creating an internal policy #837 After Action Report, which was finalized in December 2019 to address the AAR timeline issue. This policy provides clear direction on personnel responsibilities and procedural processes in order to complete and meet reporting compliance requirement of the after-action report.
Show full finding ▾Hide full finding ▴2019-001 Internal Control and Compliance Over Reporting Identification of the Federal Program: Catalog of Federal Domestic Assistance (?CFDA?) Number: 97.025 CFDA Title: National Urban Search and Rescue Response System Federal Agency: Department of Homeland Security Federal Award Number and Award Year: EMW-2013-CA-USR-0004, 2013 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Pursuant to the US&R Task Force Readiness Cooperative Agreement, the sponsoring agency is required to submit an after-action report within 30 days of the completion of the demobilization period after each deployment with a duration of more than 24 consecutive hours. The after-action report must be included in the reimbursement claim package and should be written in a format in which lessons learned may be shared with other task forces in the National US&R Response System. Condition: During our testing of District?s compliance with the reporting requirement, we noted that the after-action report for Hurricane Olivia was submitted after the due date. The Task Force received the demobilization orders on September 13, 2018 therefore the Hurricane Olivia after action report was due to FEMA October 12, 2018 and it was submitted to FEMA on June 27, 2019. Cause: The District did not have adequate information, time and support to prepare the after-action report. The District did not have a written policy in place for the communication of the information and the timely preparation and submission of after-action reports to FEMA. Effect or Potential Effect: The delay in submission of the after-action report may delay the task force and other task forces from learning which areas require improvement in future deployments. Questioned Costs: No questioned costs were noted. Context: We tested a total of eight reports which included four financial reports, two performance reports, one after-action report and one special performance reports related to the annual close out of the 2014 US&R funding. The samples selected were based on a population of 37 reports submitted by the District for fiscal year 2019. The reports were tested for internal control over the preparation, review, submission and compliance with program reporting requirements. The amounts were tested for accuracy and compared to the related program expenditures recorded to the general ledger, subsidiary tracking ledgers and reimbursement requests without exception. The results indicated that this finding is systemic with regards to the timely submission of after-action reports; though isolated to only this type of report. There are no reported findings or internal control issues communicated to management in regards to the close out report, performance reports or financial reports. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommended that the District develop a policy that clearly defines the task force members roles in providing information to the Program Manager, what information is to be communicated, and which members are responsible for communicating said information to ensure a timely submission of the required reports. View of Responsible Officials: The Menlo Park Fire Protection District has acknowledged that the after-action report for Hurricane Olivia was submitted after the due date. At the time of the Hurricane deployment, the District recognized that we were not meeting the parameters of the FEMA Program Office ARR policy. Due to staff constraints and back to back deployments, procedures for Olivia were not adhered to, which resulted in overlooking the AAR reporting compliance submission date deadline for the after-action report to the FEMA program office. The District took corrective action to address this control deficiency by creating an internal policy #837 After Action Report, which was finalized in December 2019 to address the AAR timeline issue. This policy provides clear direction on personnel responsibilities and procedural processes in order to complete and meet reporting compliance requirement of the after-action report.
This letter is to notify you that the Menlo Park Fire Protection District has acknowledged that the after-action report for Hurricane Olivia was submitted after the due date. At the time of the Hurricane deployment, the District recognized that we were not meeting the parameters of the FEMA Program Office ARR policy. Due to staff constraints and back to back deployments, procedures for Olivia were not adhered to, which resulted in overlooking the AAR reporting compliance submission date deadline for the after-action report to the FEMA program office. The District took corrective action to address this control deficiency by creating an internal policy #837 after-action report, which was finalized in December 2019 to address the AAR timeline issue. This policy provides clear direction on personnel responsibilities and procedural processes in order to complete and meet reporting compliance requirement of the after-action report. Ben Marra Division Chief Menlo Park Fire Protection District Urban Search and Rescue California Tasks Force 3.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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