Single Audit Report

Report Covers 4.24

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Mentions of “Dema” — 10 found on pages 56, 57, 58, 59

… nd Security, Federal Emergency Management Agency (FEMA) State Division Name: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters), COVID-19 – Disaster Gran …

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… 23 (51) Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: DEMA did not report subaward information to FSRS timely during FY2023. Context: Zero of eight subawards selected for …

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… timely Subaward amount incorrect Subaward missing key elements $14,748,083 $0 $14,748,083 $0 $0 Cause: DEMA’s policies and procedures were not sufficient to ensure that subaward information was reported timely to FSRS. Intern …

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… RS in accordance with FFATA requirements. Questioned costs: None noted. Recommendation: We recommend that DEMA enhance internal controls and procedures to ensure that all required subawards are reported timely to FSRS no later t …

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… ly to FSRS no later than the end of the month following the month of issuance. Views of responsible officials: DEMA is updating processes to include proper reporting procedures as outlined by the auditors for subgrant revisions. We h …

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… nd Security, Federal Emergency Management Agency (FEMA) State Division Name: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters), COVID-19 – Disaster Gran …

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… Framework”, iss ued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: DEMA did not furnish all required information to its subrecipients at the time of issuance of the subawards. Context: …

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… not provided to the subrecipient at the time of award issuance. Questioned costs: Undetermined. Cause: DEMA did not establish effective internal controls and procedures over subrecipient monitoring. STATE OF DELAWARE SCHE …

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Referenced entities

Vendors named in this document

5 mentions Pages: 7 14 29
10 mentions Pages: 2 7 9 10 11 12 17
7 mentions Pages: 7 14 29
6 mentions Pages: 3 23 24 62
25 mentions Pages: 3 20 35 37 71 73 75 77

Vendor names in text

CliftonLarsonAllen LLPCliftonLarsonAllen, LLPCooperating Technical PartnersDelaware State Housing Authority, Diamond State Port CorporationDiamond State Port CorporationRiverfront Development CorporationState Port CorporationTotal Corporation

Programs

Academic Enrichment ProgramAdam Walsh Act Implementation Grant ProgramAdult Care Food ProgramAgreement ProgramAir Pollution Control ProgramAirport Improvement ProgramAssistance ProgramBulletproof Vest Partnership ProgramChafee Foster Care Independence ProgramChesapeake Bay ProgramChild Care ProgramChildhood Lead Poisoning Prevention ProgramChildren's Health Insurance ProgramCommercial Driver's License ProgramCommodity Supplemental Food ProgramCommunity Assistance ProgramCommunity Forestry ProgramCompliance ProgramConservation Reserve ProgramCoronavirus Emergency Supplemental Funding Program

Statutes cited

29 Del. C. §2906(a)29 Del. C. §6904(i)