FAC Explorer

Audit 11508

FY End
2022-06-30
Total Expended
$2.81M
Findings
12
Programs
18
Organization: Greenlee County, Arizona (AZ)
Year: 2022 Accepted: 2024-01-15
Auditor: Snyder & Brown CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8522 2022-101 Significant Deficiency Yes L
8523 2022-102 Significant Deficiency - B
8524 2022-101 Significant Deficiency Yes L
8525 2022-101 Significant Deficiency Yes L
8526 2022-101 Significant Deficiency Yes L
8527 2022-101 Significant Deficiency Yes L
584964 2022-101 Significant Deficiency Yes L
584965 2022-102 Significant Deficiency - B
584966 2022-101 Significant Deficiency Yes L
584967 2022-101 Significant Deficiency Yes L
584968 2022-101 Significant Deficiency Yes L
584969 2022-101 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $754,090 Yes 2
10.904 Watershed Protection and Flood Prevention $259,583 Yes 1
20.106 Airport Improvement Program $194,705 Yes 1
93.069 Public Health Emergency Preparedness $181,750 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $168,620 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $120,033 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $110,275 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $88,303 Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $78,494 - 0
97.042 Emergency Management Performance Grants $78,435 - 0
45.310 Grants to States $61,279 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $48,438 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $37,435 - 0
93.268 Immunization Cooperative Agreements $34,000 - 0
93.667 Social Services Block Grant $24,219 - 0
93.569 Community Services Block Grant $21,480 - 0
20.600 State and Community Highway Safety $8,689 - 0
93.658 Foster Care_title IV-E $2,320 - 0

Contacts

Name Title Type
EN23K4DJHWK8 Rene Ontiveros Auditee
9288652310 Robert N Snyder Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The accompanying Schedule of Expenditures of Federal Awards includes Greenlee County's federal grant activity for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform+B17Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Note 2 - Summary of significant accounting policies Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 3 – Assistance Listing Number Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The program titles and Assistance Listing numbers were obtained from the federal or pass-through grantor or the 2022 Federal Assistance Listings.
Title: Note 4 - Indirect cost rate Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The County did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414.

Finding Details

Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-102
Federal program information: Funding agencies: U.S. Department of Agriculture Titles: Forest Service Schools and Roads Cluster Assistance Listing Number: 10.665 Award numbers and years: July 1, 2021 through June 30, 2022 Pass-through grantor N/A Compliance Requirements: Allowable Costs/Cost Principles Questioned Costs: None Criteria: The County received $754,090 of Title I funding related to the Forest Service Schools and Roads Cluster. These funds are to be used for public roads and public schools of the County in which the national forest is situated. The Uniform Guidance requires nonfederal entities that receive federal funding to identify in its accounts the specific expenditures that are paid for by each federal assistance program. Condition: During fiscal year 2022, $454,089 of the grant funding was passed through to various schools located within the County and $300,000 was transferred to the County’s Road Fund. Sufficient expenditures appeared to have been incurred in the Road Fund during 2022 that were not funded by other sources to account for the allowable federal expenditures of this $300,000. However, the County does not specifically identify the expenditures incurred that are being allocated to this federal funding. Cause and Effect: The County has typically transferred these funds to the Road Fund and has assumed that all costs incurred within the Road Fund are allowable under the Schools and Roads- Grants to State program. Because these federal expenditures are not separately identified and budgeted each year, there is an increased possibility that federal expenditures could be used for unallowed purposes. Auditors’ Recommendations: The County should establish policies to ensure that all federal expenditures are budgeted and separately identifiable.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-102
Federal program information: Funding agencies: U.S. Department of Agriculture Titles: Forest Service Schools and Roads Cluster Assistance Listing Number: 10.665 Award numbers and years: July 1, 2021 through June 30, 2022 Pass-through grantor N/A Compliance Requirements: Allowable Costs/Cost Principles Questioned Costs: None Criteria: The County received $754,090 of Title I funding related to the Forest Service Schools and Roads Cluster. These funds are to be used for public roads and public schools of the County in which the national forest is situated. The Uniform Guidance requires nonfederal entities that receive federal funding to identify in its accounts the specific expenditures that are paid for by each federal assistance program. Condition: During fiscal year 2022, $454,089 of the grant funding was passed through to various schools located within the County and $300,000 was transferred to the County’s Road Fund. Sufficient expenditures appeared to have been incurred in the Road Fund during 2022 that were not funded by other sources to account for the allowable federal expenditures of this $300,000. However, the County does not specifically identify the expenditures incurred that are being allocated to this federal funding. Cause and Effect: The County has typically transferred these funds to the Road Fund and has assumed that all costs incurred within the Road Fund are allowable under the Schools and Roads- Grants to State program. Because these federal expenditures are not separately identified and budgeted each year, there is an increased possibility that federal expenditures could be used for unallowed purposes. Auditors’ Recommendations: The County should establish policies to ensure that all federal expenditures are budgeted and separately identifiable.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.
Finding 2022-101
Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 10.665; 10.904; 20.106; 21.027 Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022 Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103 Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023. Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.