Audit 312293

FY End
2022-06-30
Total Expended
$20.02M
Findings
40
Programs
56
Organization: Sedona Fire District (AZ)
Year: 2022 Accepted: 2023-06-13

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
421297 2022-102 Significant Deficiency Yes L
421298 2022-102 Significant Deficiency Yes L
421299 2022-102 Significant Deficiency Yes L
421300 2022-102 Significant Deficiency Yes L
421301 2022-101 Significant Deficiency Yes L
421302 2022-101 Significant Deficiency Yes L
421303 2022-102 Significant Deficiency Yes L
421304 2022-102 Significant Deficiency Yes L
421305 2022-101 Significant Deficiency Yes L
421306 2022-101 Significant Deficiency Yes L
421307 2022-102 Significant Deficiency Yes L
421308 2022-102 Significant Deficiency Yes L
421309 2022-101 Significant Deficiency Yes L
421310 2022-101 Significant Deficiency Yes L
421311 2022-102 Significant Deficiency Yes L
421312 2022-102 Significant Deficiency Yes L
421313 2022-102 Significant Deficiency Yes L
421314 2022-102 Significant Deficiency Yes L
421315 2022-102 Significant Deficiency Yes L
421316 2022-102 Significant Deficiency Yes L
997739 2022-102 Significant Deficiency Yes L
997740 2022-102 Significant Deficiency Yes L
997741 2022-102 Significant Deficiency Yes L
997742 2022-102 Significant Deficiency Yes L
997743 2022-101 Significant Deficiency Yes L
997744 2022-101 Significant Deficiency Yes L
997745 2022-102 Significant Deficiency Yes L
997746 2022-102 Significant Deficiency Yes L
997747 2022-101 Significant Deficiency Yes L
997748 2022-101 Significant Deficiency Yes L
997749 2022-102 Significant Deficiency Yes L
997750 2022-102 Significant Deficiency Yes L
997751 2022-101 Significant Deficiency Yes L
997752 2022-101 Significant Deficiency Yes L
997753 2022-102 Significant Deficiency Yes L
997754 2022-102 Significant Deficiency Yes L
997755 2022-102 Significant Deficiency Yes L
997756 2022-102 Significant Deficiency Yes L
997757 2022-102 Significant Deficiency Yes L
997758 2022-102 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $1.77M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.71M Yes 2
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.55M Yes 2
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $719,388 - 0
93.268 Immunization Cooperative Agreements $663,988 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $639,138 - 0
17.278 Wia Dislocated Worker Formula Grants $590,662 Yes 1
20.205 Highway Planning and Construction $534,693 Yes 1
17.259 Wia Youth Activities $424,560 Yes 1
17.258 Wia Adult Program $343,037 Yes 1
16.575 Crime Victim Assistance $324,243 - 0
93.069 Public Health Emergency Preparedness $266,601 - 0
84.425 Education Stabilization Fund $241,436 - 0
93.217 Family Planning_services $216,621 - 0
93.563 Child Support Enforcement $212,554 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $203,305 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $197,987 - 0
84.371 Striving Readers $192,876 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $189,043 - 0
93.658 Foster Care_title IV-E $188,289 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $183,161 - 0
93.994 Maternal and Child Health Services Block Grant to the States $178,500 - 0
97.067 Homeland Security Grant Program $150,685 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $144,748 - 0
97.042 Emergency Management Performance Grants $144,378 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $128,708 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $91,991 - 0
32.009 Emergency Connectivity Fund Program $91,663 - 0
14.239 Home Investment Partnerships Program $77,683 - 0
93.788 Opioid Str $75,156 - 0
20.600 State and Community Highway Safety $73,909 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $61,437 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $56,805 - 0
20.106 Airport Improvement Program $54,969 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $50,256 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $47,080 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $45,447 - 0
45.310 Grants to States $39,595 - 0
84.010 Title I Grants to Local Educational Agencies $33,432 - 0
84.027 Special Education_grants to States $28,623 - 0
21.023 Emergency Rental Assistance Program $23,333 Yes 2
10.555 National School Lunch Program $22,792 - 0
10.553 School Breakfast Program $19,765 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $18,000 Yes 2
93.103 Food and Drug Administration_research $17,129 - 0
16.922 Equitable Sharing Program $16,459 - 0
93.940 Hiv Prevention Activities_health Department Based $16,453 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $16,274 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $16,265 - 0
84.358 Rural Education $16,010 - 0
84.365 English Language Acquisition State Grants $15,623 - 0
90.404 2018 Hava Election Security Grants $14,537 - 0
93.597 Grants to States for Access and Visitation Programs $8,348 - 0
97.047 Pre-Disaster Mitigation $7,291 - 0
16.U02 Domestic Cannabis Eradication/suppression Program $4,019 - 0
10.540 Participant Research Innovation Laboratory for Enhancing Wic Services $2,386 - 0

Contacts

Name Title Type
GYC9VVG4QAH1 Connie Dekemper Auditee
9284425185 Jay Z. Parke Auditor
No contacts on file

Notes to SEFA

Title: Note 3: 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: Grantor funding under Yavapai Countys federal awards does not allow for indirect costs and, accordingly, Yavapai County did not use the 10 percent de minimis indirect cost rate as covered in 2 CFR ?200.414. The accompanying schedule of expenditures of federal awards (schedule) includes Yavapai 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 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance).
Title: Note 4: Federal Assistance Listings 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: Grantor funding under Yavapai Countys federal awards does not allow for indirect costs and, accordingly, Yavapai County did not use the 10 percent de minimis indirect cost rate as covered in 2 CFR ?200.414. The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2022 Federal Assistance Listings. When no Federal Assistance Listings number had been assigned to a program, the 2-digit federal agency identifier and the federal contract number were used.
Title: Note 5: Donated Personal Protective Equipment (PPE) 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: Grantor funding under Yavapai Countys federal awards does not allow for indirect costs and, accordingly, Yavapai County did not use the 10 percent de minimis indirect cost rate as covered in 2 CFR ?200.414. The County received donated personal protective equipment (PPE) with a fair market value of $1,560,787 for the fiscal year ended June 30, 2022.

Finding Details

Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The reports for the quarter ended December 31, 2021, for the Coronavirus State and Local Fiscal Recovery Funds and the Health Center Program Cluster, and the report for the quarter ended September 30, 2021 for the Emergency Rental Assistance Program were issued a day after the deadline. In addition, for one of three programmatic reports tested for the Emergency Rental Assistance Program, the report showed the number of participating households and funds paid at zero for each when it should have been 512 households and $646,914 paid, respectively.Effect ? The effect of the reporting delays and incorrect information is that funding agencies are receiving incorrect or untimely information.Cause ? The cause is insufficient monitoring of reporting deadlines and inadequate review process of reports prior to their submittal.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 and be supported by accurate documentation.Recommendation ? We recommend that the 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 ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.
Condition and context ? The 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 cause was due to turnover within the County?s Finance Department.Criteria ? The terms of the 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 the County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of the County?s submittal to the Federal Audit Clearinghouse.