FAC Explorer

Audit 354176

FY End
2024-06-30
Total Expended
$5.48M
Findings
8
Programs
3
Organization: Circle the City (AZ)
Year: 2024 Accepted: 2025-04-22
Auditor: Fester & Chapman PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555612 2024-101 Material Weakness Yes ABCHILN
555613 2024-101 Material Weakness Yes ABCHILN
555614 2024-101 Material Weakness Yes ABCHILN
555615 2024-101 Material Weakness Yes ABCHILN
1132054 2024-101 Material Weakness Yes ABCHILN
1132055 2024-101 Material Weakness Yes ABCHILN
1132056 2024-101 Material Weakness Yes ABCHILN
1132057 2024-101 Material Weakness Yes ABCHILN

Programs

ALN Program Spent Major Findings
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $617,204 Yes 1
93.527 Grants for New and Expanded Services Under the Health Center Program $348,067 Yes 1
93.526 Grants for Capital Development in Health Centers $212,686 - 1

Contacts

Name Title Type
JLJ7ANHJV5K5 Michele Grebisz Auditee
5039560380 Travis Schneckloth Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL ASSISTANCE LISTINGS NUMBER Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Circle the City and Subsidiaries (the Organization) 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 (CFR) 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 Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2024 Federal Assistance Listings. When no Federal Assistance Listings numbers had been assigned to a program, the two digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two digit federal agency identifier and the word "unknown" were used.
Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Circle the City and Subsidiaries (the Organization) 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 (CFR) 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 Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not pass on any federal funds to subrecipients during the fiscal year ended June 30, 2024.

Finding Details

Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Finding 2024-101
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.