Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? For two of 40 selected participants, the rights and obligations form was unsigned. Effect ? The effect of improper screening may be providing benefits to individuals ineligible under program requirements. Cause ? The cause was due to staff education and supervision in following the Arizona WIC Policy and Procedures when assessing clients for income eligibility. Criteria ? Federal regulations (7 CFR ?246.7 (c), (d), (e), (g), and (1)) require participants to meet various criteria to be eligible for benefits. Criteria includes categorical, identity and residency, income, and nutritional risk requirements. Recommendation ? We recommend that Pinal County devote the necessary resources to the department to ensure all eligibility screenings are being performed and the rights and obligations form is signed prior to participants receiving benefits.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? The U.S. Department of Housing and Urban Development uses the Voucher Management System (VMS) to collect Public Housing Agency?s (PHA) data that enables HUD to fund, obligate, and disburse funding. For the fiscal year, the Housing Authority did not submit the correct restricted net position amounts. Effect ? With incorrect amounts submitted in the VMS, the PHA could receive funds based on incorrect restricted net position amounts. Cause - The Housing Authority lacked the ability to correctly calculate restricted net position amounts in the monthly VMS submission. Criteria ? According to the Voucher Management Systems (VMS) User Manual, PHA?s should enter accurate amounts in the monthly VMS submissions. Recommendation ? The other auditors recommended management hire and retain competent individuals to handle the monthly VMS submission. Note ? Finding noted by other auditors as finding 2022-002.
Condition and Context ? As of June 30, 2022, the restricted cash for the housing program does not exceed the ending housing assistance payment (HAP) restricted net position. Criteria ? 24 CFR ?886.309, Housing assistance payment to owners, Public Housing Agency?s may use housing funds only for HAP participating owners. Furthermore, the current year HAP funding must be used for current year HAP expenses. The PHA?s restricted net position provides the balance in future years of the prior unspent funding. Effect - The Housing Authority was not in compliance with the activities allowed by the Section 8 Housing Voucher program. Cause - The Authority lacked the ability to correctly manage HAP funding by properly reporting the restricted net position. Recommendation ? The other auditors recommended management hire and retain competent individuals to calculate the restricted net position, HAP reserves and properly manage spending of funds. Note ? Finding noted by other auditors as finding 2022-003.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Effect ? The effect of the reporting delays is that funding agencies are receiving untimely information. Cause ? The cause is insufficient monitoring of reporting deadlines. Criteria ? Federal regulations (2 CFR ?200.327) and the terms of the federal grants and contracts require that financial reports be filed in a timely manner. Recommendation ? We recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Effect ? The effect of the reporting delays is that funding agencies are receiving untimely information. Cause ? The cause is insufficient monitoring of reporting deadlines. Criteria ? Federal regulations (2 CFR ?200.327) and the terms of the federal grants and contracts require that financial reports be filed in a timely manner. Recommendation ? We recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Effect ? The effect of the reporting delays is that funding agencies are receiving untimely information. Cause ? The cause is insufficient monitoring of reporting deadlines. Criteria ? Federal regulations (2 CFR ?200.327) and the terms of the federal grants and contracts require that financial reports be filed in a timely manner. Recommendation ? We recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? As of June 30, 2022, the restricted cash for the housing program does not exceed the ending housing assistance payment (HAP) restricted net position. Criteria ? 24 CFR ?886.309, Housing assistance payment to owners, Public Housing Agency?s may use housing funds only for HAP participating owners. Furthermore, the current year HAP funding must be used for current year HAP expenses. The PHA?s restricted net position provides the balance in future years of the prior unspent funding. Effect - The Housing Authority was not in compliance with the activities allowed by the Section 8 Housing Voucher program. Cause - The Authority lacked the ability to correctly manage HAP funding by properly reporting the restricted net position. Recommendation ? The other auditors recommended management hire and retain competent individuals to calculate the restricted net position, HAP reserves and properly manage spending of funds. Note ? Finding noted by other auditors as finding 2022-003.
Condition and Context ? The U.S. Department of Housing and Urban Development uses the Voucher Management System (VMS) to collect Public Housing Agency?s (PHA) data that enables HUD to fund, obligate, and disburse funding. For the fiscal year, the Housing Authority did not submit the correct restricted net position amounts. Effect ? With incorrect amounts submitted in the VMS, the PHA could receive funds based on incorrect restricted net position amounts. Cause - The Housing Authority lacked the ability to correctly calculate restricted net position amounts in the monthly VMS submission. Criteria ? According to the Voucher Management Systems (VMS) User Manual, PHA?s should enter accurate amounts in the monthly VMS submissions. Recommendation ? The other auditors recommended management hire and retain competent individuals to handle the monthly VMS submission. Note ? Finding noted by other auditors as finding 2022-002.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? For two of 40 selected participants, the rights and obligations form was unsigned. Effect ? The effect of improper screening may be providing benefits to individuals ineligible under program requirements. Cause ? The cause was due to staff education and supervision in following the Arizona WIC Policy and Procedures when assessing clients for income eligibility. Criteria ? Federal regulations (7 CFR ?246.7 (c), (d), (e), (g), and (1)) require participants to meet various criteria to be eligible for benefits. Criteria includes categorical, identity and residency, income, and nutritional risk requirements. Recommendation ? We recommend that Pinal County devote the necessary resources to the department to ensure all eligibility screenings are being performed and the rights and obligations form is signed prior to participants receiving benefits.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? The U.S. Department of Housing and Urban Development uses the Voucher Management System (VMS) to collect Public Housing Agency?s (PHA) data that enables HUD to fund, obligate, and disburse funding. For the fiscal year, the Housing Authority did not submit the correct restricted net position amounts. Effect ? With incorrect amounts submitted in the VMS, the PHA could receive funds based on incorrect restricted net position amounts. Cause - The Housing Authority lacked the ability to correctly calculate restricted net position amounts in the monthly VMS submission. Criteria ? According to the Voucher Management Systems (VMS) User Manual, PHA?s should enter accurate amounts in the monthly VMS submissions. Recommendation ? The other auditors recommended management hire and retain competent individuals to handle the monthly VMS submission. Note ? Finding noted by other auditors as finding 2022-002.
Condition and Context ? As of June 30, 2022, the restricted cash for the housing program does not exceed the ending housing assistance payment (HAP) restricted net position. Criteria ? 24 CFR ?886.309, Housing assistance payment to owners, Public Housing Agency?s may use housing funds only for HAP participating owners. Furthermore, the current year HAP funding must be used for current year HAP expenses. The PHA?s restricted net position provides the balance in future years of the prior unspent funding. Effect - The Housing Authority was not in compliance with the activities allowed by the Section 8 Housing Voucher program. Cause - The Authority lacked the ability to correctly manage HAP funding by properly reporting the restricted net position. Recommendation ? The other auditors recommended management hire and retain competent individuals to calculate the restricted net position, HAP reserves and properly manage spending of funds. Note ? Finding noted by other auditors as finding 2022-003.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Effect ? The effect of the reporting delays is that funding agencies are receiving untimely information. Cause ? The cause is insufficient monitoring of reporting deadlines. Criteria ? Federal regulations (2 CFR ?200.327) and the terms of the federal grants and contracts require that financial reports be filed in a timely manner. Recommendation ? We recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Effect ? The effect of the reporting delays is that funding agencies are receiving untimely information. Cause ? The cause is insufficient monitoring of reporting deadlines. Criteria ? Federal regulations (2 CFR ?200.327) and the terms of the federal grants and contracts require that financial reports be filed in a timely manner. Recommendation ? We recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Effect ? The effect of the reporting delays is that funding agencies are receiving untimely information. Cause ? The cause is insufficient monitoring of reporting deadlines. Criteria ? Federal regulations (2 CFR ?200.327) and the terms of the federal grants and contracts require that financial reports be filed in a timely manner. Recommendation ? We recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package is noncompliance with Federal requirements. Cause ? The staffing and expertise in some areas is not adequate to meet the accuracy and timing required. Criteria ? The terms of Pinal County?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation ? We recommend that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse.
Condition and Context ? As of June 30, 2022, the restricted cash for the housing program does not exceed the ending housing assistance payment (HAP) restricted net position. Criteria ? 24 CFR ?886.309, Housing assistance payment to owners, Public Housing Agency?s may use housing funds only for HAP participating owners. Furthermore, the current year HAP funding must be used for current year HAP expenses. The PHA?s restricted net position provides the balance in future years of the prior unspent funding. Effect - The Housing Authority was not in compliance with the activities allowed by the Section 8 Housing Voucher program. Cause - The Authority lacked the ability to correctly manage HAP funding by properly reporting the restricted net position. Recommendation ? The other auditors recommended management hire and retain competent individuals to calculate the restricted net position, HAP reserves and properly manage spending of funds. Note ? Finding noted by other auditors as finding 2022-003.
Condition and Context ? The U.S. Department of Housing and Urban Development uses the Voucher Management System (VMS) to collect Public Housing Agency?s (PHA) data that enables HUD to fund, obligate, and disburse funding. For the fiscal year, the Housing Authority did not submit the correct restricted net position amounts. Effect ? With incorrect amounts submitted in the VMS, the PHA could receive funds based on incorrect restricted net position amounts. Cause - The Housing Authority lacked the ability to correctly calculate restricted net position amounts in the monthly VMS submission. Criteria ? According to the Voucher Management Systems (VMS) User Manual, PHA?s should enter accurate amounts in the monthly VMS submissions. Recommendation ? The other auditors recommended management hire and retain competent individuals to handle the monthly VMS submission. Note ? Finding noted by other auditors as finding 2022-002.