FAC Explorer

Audit 3342

FY End
2022-06-30
Total Expended
$938,079
Findings
6
Programs
8
Organization: City of Williams, Arizona (AZ)
Year: 2022 Accepted: 2023-11-15
Auditor: Hintonburdick Cpa's & Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1927 2022-101 Material Weakness - ABEIN
1928 2022-101 Material Weakness - ABELN
1929 2022-101 Material Weakness - ABELN
578369 2022-101 Material Weakness - ABEIN
578370 2022-101 Material Weakness - ABELN
578371 2022-101 Material Weakness - ABELN

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $355,935 Yes 0
14.871 Section 8 Housing Choice Vouchers $308,116 Yes 1
14.850 Public and Indian Housing $87,513 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $84,626 Yes 0
20.616 National Priority Safety Programs $59,568 - 0
20.600 State and Community Highway Safety $12,317 - 0
14.850 Public and Indian Housing - Covid-19 $9,876 Yes 1
20.106 Airport Improvement Program $6,093 - 0

Contacts

Name Title Type
ECN3BHCA6D94 Tim Pettit Auditee
9286354451 Jennifer Frank Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the City of Williams, Arizona and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate for the year ended June 30, 2022. The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the City of Williams, Arizona and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note 2. Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the City of Williams, Arizona and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate for the year ended June 30, 2022. The City did not elect to use the 10% de minimis indirect cost rate for the year ended June 30, 2022.
Title: Note 3. Federal Loans and Loan Guarantee Programs Outstanding Accounting Policies: The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the City of Williams, Arizona and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate for the year ended June 30, 2022. The City had no balances of loan and loan guarantee programs outstanding as of June 30, 2022.

Finding Details

Finding 2022-101
Criteria: Complete documentation of all transactions and activity should be retained and accounted for in the Authority’s accounting system. In addition, evidence of compliance with applicable federal requirements should be maintained. Condition: The Housing Authority was unable to provide sufficient, reliable information for the audit to be performed. Cause: The Housing Authority contracted with a separate management company to oversee administrative activities. The management company failed to provide all needed accounting information to the Authority’s third party accountant and failed to provide grant related information when requested. Effect: The Authority’s accounting is incomplete and the Authority is not in compliance with Uniform Guidance. Therefore, the audit of the Housing Authority was unable to be performed. Recommendations: The management company contract was terminated effective January 31, 2023. We recommend the Housing Authority review their processes and controls to ensure all activity is accounted for and documentation retained. We recommend that documentation of compliance activities be maintained for each federal award. We also recommend controls and processes be implemented to provide proper oversight and monitoring of the management of the Housing Authority.
Finding 2022-101
Criteria: Complete documentation of all transactions and activity should be retained and accounted for in the Authority’s accounting system. In addition, evidence of compliance with applicable federal requirements should be maintained. Condition: The Housing Authority was unable to provide sufficient, reliable information for the audit to be performed. Cause: The Housing Authority contracted with a separate management company to oversee administrative activities. The management company failed to provide all needed accounting information to the Authority’s third party accountant and failed to provide grant related information when requested. Effect: The Authority’s accounting is incomplete and the Authority is not in compliance with Uniform Guidance. Therefore, the audit of the Housing Authority was unable to be performed. Recommendations: The management company contract was terminated effective January 31, 2023. We recommend the Housing Authority review their processes and controls to ensure all activity is accounted for and documentation retained. We recommend that documentation of compliance activities be maintained for each federal award. We also recommend controls and processes be implemented to provide proper oversight and monitoring of the management of the Housing Authority.
Finding 2022-101
Criteria: Complete documentation of all transactions and activity should be retained and accounted for in the Authority’s accounting system. In addition, evidence of compliance with applicable federal requirements should be maintained. Condition: The Housing Authority was unable to provide sufficient, reliable information for the audit to be performed. Cause: The Housing Authority contracted with a separate management company to oversee administrative activities. The management company failed to provide all needed accounting information to the Authority’s third party accountant and failed to provide grant related information when requested. Effect: The Authority’s accounting is incomplete and the Authority is not in compliance with Uniform Guidance. Therefore, the audit of the Housing Authority was unable to be performed. Recommendations: The management company contract was terminated effective January 31, 2023. We recommend the Housing Authority review their processes and controls to ensure all activity is accounted for and documentation retained. We recommend that documentation of compliance activities be maintained for each federal award. We also recommend controls and processes be implemented to provide proper oversight and monitoring of the management of the Housing Authority.
Finding 2022-101
Criteria: Complete documentation of all transactions and activity should be retained and accounted for in the Authority’s accounting system. In addition, evidence of compliance with applicable federal requirements should be maintained. Condition: The Housing Authority was unable to provide sufficient, reliable information for the audit to be performed. Cause: The Housing Authority contracted with a separate management company to oversee administrative activities. The management company failed to provide all needed accounting information to the Authority’s third party accountant and failed to provide grant related information when requested. Effect: The Authority’s accounting is incomplete and the Authority is not in compliance with Uniform Guidance. Therefore, the audit of the Housing Authority was unable to be performed. Recommendations: The management company contract was terminated effective January 31, 2023. We recommend the Housing Authority review their processes and controls to ensure all activity is accounted for and documentation retained. We recommend that documentation of compliance activities be maintained for each federal award. We also recommend controls and processes be implemented to provide proper oversight and monitoring of the management of the Housing Authority.
Finding 2022-101
Criteria: Complete documentation of all transactions and activity should be retained and accounted for in the Authority’s accounting system. In addition, evidence of compliance with applicable federal requirements should be maintained. Condition: The Housing Authority was unable to provide sufficient, reliable information for the audit to be performed. Cause: The Housing Authority contracted with a separate management company to oversee administrative activities. The management company failed to provide all needed accounting information to the Authority’s third party accountant and failed to provide grant related information when requested. Effect: The Authority’s accounting is incomplete and the Authority is not in compliance with Uniform Guidance. Therefore, the audit of the Housing Authority was unable to be performed. Recommendations: The management company contract was terminated effective January 31, 2023. We recommend the Housing Authority review their processes and controls to ensure all activity is accounted for and documentation retained. We recommend that documentation of compliance activities be maintained for each federal award. We also recommend controls and processes be implemented to provide proper oversight and monitoring of the management of the Housing Authority.
Finding 2022-101
Criteria: Complete documentation of all transactions and activity should be retained and accounted for in the Authority’s accounting system. In addition, evidence of compliance with applicable federal requirements should be maintained. Condition: The Housing Authority was unable to provide sufficient, reliable information for the audit to be performed. Cause: The Housing Authority contracted with a separate management company to oversee administrative activities. The management company failed to provide all needed accounting information to the Authority’s third party accountant and failed to provide grant related information when requested. Effect: The Authority’s accounting is incomplete and the Authority is not in compliance with Uniform Guidance. Therefore, the audit of the Housing Authority was unable to be performed. Recommendations: The management company contract was terminated effective January 31, 2023. We recommend the Housing Authority review their processes and controls to ensure all activity is accounted for and documentation retained. We recommend that documentation of compliance activities be maintained for each federal award. We also recommend controls and processes be implemented to provide proper oversight and monitoring of the management of the Housing Authority.