Full Report

… 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 …

… (86) Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: DEMA could not produce supporting documentation that it reported required subaward information to FSRS for first-tier suba …

… n that it reported required subaward information to FSRS for first-tier subawards of $30,000 or more. Context: DEMA was not able to provide supporting documentation for FSRS reporting for four of five subawards selected for testing. …

… timely Subaward amount incorrect Subaward missing key elements $9,839,395 $9,609,730 $0 $0 $0 Cause: DEMA’s policies and procedures were not sufficient to ensure that documentation was maintained to support required subawar …

… red subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Effect: DEMA was unable to provide support that subawards were reported to FSRS in accordance with FFATA requirements. Questi …

… in accordance with FFATA requirements. Questioned costs: None noted. Recommendation: We recommend that DEMA enhance internal controls and procedures to ensure that FFATA reporting requirements are met and supporting documenta …

… requirements are met and supporting documentation for submission is maintained. Views of responsible officials: DEMA finance section has created a group account for FFATA reporting using the group email DEMAFiscal@delaware.gov to enab …

… f responsible officials: DEMA finance section has created a group account for FFATA reporting using the group email DEMAFiscal@delaware.gov to enable anyone in that section to access, edit, and submit reports as needed. This will ensure t …