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Audit 361277

FY End
2023-06-30
Total Expended
$2.86M
Findings
8
Programs
18
Organization: Greenlee County, Arizona (AZ)
Year: 2023 Accepted: 2025-07-01
Auditor: Snyder & Brown CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570014 2023-101 Significant Deficiency Yes L
570015 2023-101 Significant Deficiency Yes L
570016 2023-102 Significant Deficiency - L
570017 2023-101 Significant Deficiency Yes L
1146456 2023-101 Significant Deficiency Yes L
1146457 2023-101 Significant Deficiency Yes L
1146458 2023-102 Significant Deficiency - L
1146459 2023-101 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $750,000 Yes 1
10.665 Schools and Roads - Grants to States $696,228 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $331,609 Yes 2
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $284,093 - 0
10.904 Watershed Protection and Flood Prevention $222,275 Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $123,200 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $97,728 - 0
93.994 Maternal and Child Health Services Block Grant to the States $94,211 - 0
93.069 Public Health Emergency Preparedness $85,676 - 0
93.268 Immunization Cooperative Agreements $65,564 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $40,448 - 0
97.042 Emergency Management Performance Grants $23,116 - 0
45.310 Grants to States $13,587 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $11,756 - 0
23.600 State and Community Highway Safety $10,101 - 0
16.607 Bulletproof Vest Partnership Program $6,849 - 0
16.606 State Criminal Alien Assistance Program $4,000 - 0
93.658 Foster Care Title IV-E $610 - 0

Contacts

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

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as coveed in 2 CFR §200.414. The accompanying Schedule of Expenditures of Federal Awards includes Greenlee County's federal grant activity for the year ended June 30, 2023. 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).
Title: Note 2 - Summary of significant accounting policies Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as coveed in 2 CFR §200.414. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 3 – Assistance Listing Number Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as coveed in 2 CFR §200.414. The program titles and Assistance Listing numbers were obtained from the federal or pass-through grantor or the 2023 Federal Assistance Listings.
Title: Note 4 - Indirect cost rate Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10 percent de minimis indirect cost rate as coveed in 2 CFR §200.414. The County did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414.

Finding Details

Finding 2023-101
2023-101- Single Audit Reporting Package Not Filed Timely (Repeat Finding; Significant deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listings Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None; None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 2 CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. The fiscal year ending June 30, 2023 general ledger accounts were not fully closed and reconciled with prepared financial statements until September 2024. As a result, the audit did not begin until well after the County’s reporting deadlines for fiscal year 2023. This finding is similar to prior year finding 2022-101 and was initially reported in fiscal year 2021. Cause and Effect: The County has a limited staff within the finance and accounting department. As such, it is difficult for the department to close each year’s books and reconcile all accounts in a timely manner. As a result the County was unable to meet the nine-month reporting guideline required by the Uniform Guidance. Auditors’ Recommendations: The County should dedicate additional resources to ensure that the accounting records are closed and accurate financial statements are prepared within three to six months after year end. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Finding 2023-101
2023-101- Single Audit Reporting Package Not Filed Timely (Repeat Finding; Significant deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listings Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None; None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 2 CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. The fiscal year ending June 30, 2023 general ledger accounts were not fully closed and reconciled with prepared financial statements until September 2024. As a result, the audit did not begin until well after the County’s reporting deadlines for fiscal year 2023. This finding is similar to prior year finding 2022-101 and was initially reported in fiscal year 2021. Cause and Effect: The County has a limited staff within the finance and accounting department. As such, it is difficult for the department to close each year’s books and reconcile all accounts in a timely manner. As a result the County was unable to meet the nine-month reporting guideline required by the Uniform Guidance. Auditors’ Recommendations: The County should dedicate additional resources to ensure that the accounting records are closed and accurate financial statements are prepared within three to six months after year end. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Finding 2023-102
2023-102- Reporting (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Treasury Titles: State and Local Fiscal Recovery Funds Assistance Listings Number: 21.027 Award numbers and years: None; March 1, 2021 through December 31, 2024 Compliance Requirements: Reporting Questioned Costs: None Criteria: The County is required to submit quarterly and annual Compliance Reports, which includes current period expenditures, cumulative expenditures and a project description along with certain other required information. Condition: During fiscal year 2023, the quarterly and annual Compliance Reports submitted indicated no expenditures incurred. However, expenditures totaling $331,609 were intended to be funded by this program and were ultimately reported within the subsequent fiscal year (2024) Compliance Reports. As a result, the 2023 Compliance Reports were incorrect. Cause and Effect: The County misunderstood the reporting requirements when the Compliance Reports were initially submitted in fiscal year 2023. Upon discovering the error, County personnel contacted the grantor and was informed that expenditures should be reported on the next period’s report. However, the reports submitted for fiscal year 2023 were ultimately incorrect and not in compliance with Treasury guidelines. Auditors’ Recommendations: The County should establish policies to ensure that all federal expenditures are reported in the correct period to the grantor and that the reporting requirements are fully understood. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Finding 2023-101
2023-101- Single Audit Reporting Package Not Filed Timely (Repeat Finding; Significant deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listings Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None; None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 2 CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. The fiscal year ending June 30, 2023 general ledger accounts were not fully closed and reconciled with prepared financial statements until September 2024. As a result, the audit did not begin until well after the County’s reporting deadlines for fiscal year 2023. This finding is similar to prior year finding 2022-101 and was initially reported in fiscal year 2021. Cause and Effect: The County has a limited staff within the finance and accounting department. As such, it is difficult for the department to close each year’s books and reconcile all accounts in a timely manner. As a result the County was unable to meet the nine-month reporting guideline required by the Uniform Guidance. Auditors’ Recommendations: The County should dedicate additional resources to ensure that the accounting records are closed and accurate financial statements are prepared within three to six months after year end. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Finding 2023-101
2023-101- Single Audit Reporting Package Not Filed Timely (Repeat Finding; Significant deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listings Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None; None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 2 CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. The fiscal year ending June 30, 2023 general ledger accounts were not fully closed and reconciled with prepared financial statements until September 2024. As a result, the audit did not begin until well after the County’s reporting deadlines for fiscal year 2023. This finding is similar to prior year finding 2022-101 and was initially reported in fiscal year 2021. Cause and Effect: The County has a limited staff within the finance and accounting department. As such, it is difficult for the department to close each year’s books and reconcile all accounts in a timely manner. As a result the County was unable to meet the nine-month reporting guideline required by the Uniform Guidance. Auditors’ Recommendations: The County should dedicate additional resources to ensure that the accounting records are closed and accurate financial statements are prepared within three to six months after year end. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Finding 2023-101
2023-101- Single Audit Reporting Package Not Filed Timely (Repeat Finding; Significant deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listings Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None; None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 2 CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. The fiscal year ending June 30, 2023 general ledger accounts were not fully closed and reconciled with prepared financial statements until September 2024. As a result, the audit did not begin until well after the County’s reporting deadlines for fiscal year 2023. This finding is similar to prior year finding 2022-101 and was initially reported in fiscal year 2021. Cause and Effect: The County has a limited staff within the finance and accounting department. As such, it is difficult for the department to close each year’s books and reconcile all accounts in a timely manner. As a result the County was unable to meet the nine-month reporting guideline required by the Uniform Guidance. Auditors’ Recommendations: The County should dedicate additional resources to ensure that the accounting records are closed and accurate financial statements are prepared within three to six months after year end. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Finding 2023-102
2023-102- Reporting (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Treasury Titles: State and Local Fiscal Recovery Funds Assistance Listings Number: 21.027 Award numbers and years: None; March 1, 2021 through December 31, 2024 Compliance Requirements: Reporting Questioned Costs: None Criteria: The County is required to submit quarterly and annual Compliance Reports, which includes current period expenditures, cumulative expenditures and a project description along with certain other required information. Condition: During fiscal year 2023, the quarterly and annual Compliance Reports submitted indicated no expenditures incurred. However, expenditures totaling $331,609 were intended to be funded by this program and were ultimately reported within the subsequent fiscal year (2024) Compliance Reports. As a result, the 2023 Compliance Reports were incorrect. Cause and Effect: The County misunderstood the reporting requirements when the Compliance Reports were initially submitted in fiscal year 2023. Upon discovering the error, County personnel contacted the grantor and was informed that expenditures should be reported on the next period’s report. However, the reports submitted for fiscal year 2023 were ultimately incorrect and not in compliance with Treasury guidelines. Auditors’ Recommendations: The County should establish policies to ensure that all federal expenditures are reported in the correct period to the grantor and that the reporting requirements are fully understood. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Finding 2023-101
2023-101- Single Audit Reporting Package Not Filed Timely (Repeat Finding; Significant deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listings Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None; None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Criteria: 2 CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. The fiscal year ending June 30, 2023 general ledger accounts were not fully closed and reconciled with prepared financial statements until September 2024. As a result, the audit did not begin until well after the County’s reporting deadlines for fiscal year 2023. This finding is similar to prior year finding 2022-101 and was initially reported in fiscal year 2021. Cause and Effect: The County has a limited staff within the finance and accounting department. As such, it is difficult for the department to close each year’s books and reconcile all accounts in a timely manner. As a result the County was unable to meet the nine-month reporting guideline required by the Uniform Guidance. Auditors’ Recommendations: The County should dedicate additional resources to ensure that the accounting records are closed and accurate financial statements are prepared within three to six months after year end. The County’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.