Audit 395952

FY End
2025-06-30
Total Expended
$13.41M
Findings
4
Programs
43
Organization: Navajo County (AZ)
Year: 2025 Accepted: 2026-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1201293 2025-101 Material Weakness Yes G
1201294 2025-101 Material Weakness Yes G
1201295 2025-101 Material Weakness Yes G
1201296 2025-102 Material Weakness Yes G

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.96M Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $775,019 Yes 0
17.258 WIOA ADULT PROGRAM $595,257 Yes 1
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $593,232 Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $543,429 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $479,150 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $474,803 Yes 0
17.259 WIOA YOUTH ACTIVITIES $403,834 Yes 1
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $278,535 Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $185,000 Yes 0
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $183,483 Yes 0
16.575 CRIME VICTIM ASSISTANCE $168,785 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $167,748 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $137,951 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $133,783 Yes 0
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $132,474 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $131,449 Yes 0
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $122,691 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $106,095 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $94,231 Yes 0
10.664 COOPERATIVE FORESTRY ASSISTANCE $92,511 Yes 0
16.043 VETERANS TREATMENT COURT DISCRETIONARY GRANT PROGRAM $76,896 Yes 0
45.310 GRANTS TO STATES $75,396 Yes 0
21.016 EQUITABLE SHARING $61,486 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $59,858 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $56,003 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $52,753 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $49,200 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $30,983 Yes 0
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $30,548 Yes 0
93.788 OPIOID STR $30,384 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $27,383 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $23,652 Yes 0
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $20,300 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $16,524 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $11,814 Yes 0
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $9,544 Yes 0
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $8,108 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $6,814 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $3,183 Yes 0
16.922 EQUITABLE SHARING PROGRAM $411 Yes 0
90.404 HAVA ELECTION SECURITY GRANTS $228 Yes 0
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $143 Yes 0

Contacts

Name Title Type
FH3HTA8K5456 Jayson Vowell Auditee
9285244065 Ben Hur Auditor
No contacts on file

Notes to SEFA

The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2025 Federal Assistance Listings.

Finding Details

Earmarking (Material Weakness in Internal Control and Noncompliance) Cluster name: WIOA Cluster Assistance Listings number and program name: 17.258 WIOA Adult Program 17.259 WIOA Youth Program 17.278 WIOA Dislocated Worker Formula Grants Recommendation: The County should strengthen WIOA Youth Activities program policies and procedures to ensure no less than the required 20 percent of its monies is spent to provide in-school and out-of-school youth with paid and unpaid work experience, retain qualified in-school and out-of-school youth, and consistently monitor the County's and subrecipients spending throughout the award period. Contact Person(s): Adam Garrard, WIOA Executive Director Anticipated completion date: June 30, 2026 County Discussion: Concur: The County will take corrective actions to strengthen WIOA Youth program policies, procedures, and oversight to ensure compliance with the 20 percent work experience requirement. This includes ongoing monitoring and oversight of sub-recipient expenditures, addressing barriers to work experience opportunities, and increasing engagement and enrollment of both in-school and out-of-school youth. These activities will include the following: 1) include local school counselors and administrators to support recruitment of in-school youth; 2) engage community partners with access to out-of-school youth; and 3) support outreach, enrollment, and retention strategies to attract eligible youth participants.
Matching (Significant Deficiency in Internal Control and Noncompliance) Assistance Listings number and program name: COVID-19 93.354 Public Health Emergency Recommendation: The County should establish procedures to track matching requirements in the general ledger, ensure all in-kind contributions are supported by proper documentation (e.g., timesheets), and review match compliance before use of federal funds. Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2026 County Discussion: Concur: In coordination with the Arizona Department of Health Services (ADHS), the County will implement procedures to ensure matching activity is properly tracked within the general ledger. The County will also ensure that all in-kind contributions are supported by appropriate documentation, such as timesheets or other relevant supporting records, in accordance with federal grant requirements. Additionally, the County will implement a review process to verify that matching requirements are properly documented and met prior to the drawdown or use of federal funds. These measures are intended to strengthen internal controls and ensure compliance with federal grant matching requirements.