Audit 43734

Finding 2022-101 ? Untimely Submission of Single Audit (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Titles: Emergency Solutions Grant Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 14.231; 21.027 Award year: 2022 Award numbers: DES-HMLS-2C02; 220151 and 220154 Pass-Through grantors: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Compliance Requirements: Reporting Questioned Costs: N/A Criteria: 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 Organization did not submit its single audit reporting package or data collection form within the required deadline. Cause and Effect: During fiscal year 2022 there was a significant increase in federal awards provided to the Organization resulting in delays in establishing a system that accumulates and summarizes specific transactions charged to each federal award. All costs charged to the federal award were identified monthly and included on the award reimbursement requests, but these expenses were not tracked and included in an overall schedule by award until after fiscal year end. Auditors? Recommendations: The organization should establish policies and procedures to ensure that expenses charged to each federal award are summarized on an ongoing basis so that at fiscal year end all costs that were charged to each award can be easily determined.

Finding 2022-101 ? Untimely Submission of Single Audit (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Titles: Emergency Solutions Grant Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 14.231; 21.027 Award year: 2022 Award numbers: DES-HMLS-2C02; 220151 and 220154 Pass-Through grantors: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Compliance Requirements: Reporting Questioned Costs: N/A Criteria: 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 Organization did not submit its single audit reporting package or data collection form within the required deadline. Cause and Effect: During fiscal year 2022 there was a significant increase in federal awards provided to the Organization resulting in delays in establishing a system that accumulates and summarizes specific transactions charged to each federal award. All costs charged to the federal award were identified monthly and included on the award reimbursement requests, but these expenses were not tracked and included in an overall schedule by award until after fiscal year end. Auditors? Recommendations: The organization should establish policies and procedures to ensure that expenses charged to each federal award are summarized on an ongoing basis so that at fiscal year end all costs that were charged to each award can be easily determined.

Finding 2022-101 ? Untimely Submission of Single Audit (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Titles: Emergency Solutions Grant Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 14.231; 21.027 Award year: 2022 Award numbers: DES-HMLS-2C02; 220151 and 220154 Pass-Through grantors: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Compliance Requirements: Reporting Questioned Costs: N/A Criteria: 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 Organization did not submit its single audit reporting package or data collection form within the required deadline. Cause and Effect: During fiscal year 2022 there was a significant increase in federal awards provided to the Organization resulting in delays in establishing a system that accumulates and summarizes specific transactions charged to each federal award. All costs charged to the federal award were identified monthly and included on the award reimbursement requests, but these expenses were not tracked and included in an overall schedule by award until after fiscal year end. Auditors? Recommendations: The organization should establish policies and procedures to ensure that expenses charged to each federal award are summarized on an ongoing basis so that at fiscal year end all costs that were charged to each award can be easily determined.

Finding 2022-101 ? Untimely Submission of Single Audit (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Titles: Emergency Solutions Grant Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 14.231; 21.027 Award year: 2022 Award numbers: DES-HMLS-2C02; 220151 and 220154 Pass-Through grantors: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Compliance Requirements: Reporting Questioned Costs: N/A Criteria: 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 Organization did not submit its single audit reporting package or data collection form within the required deadline. Cause and Effect: During fiscal year 2022 there was a significant increase in federal awards provided to the Organization resulting in delays in establishing a system that accumulates and summarizes specific transactions charged to each federal award. All costs charged to the federal award were identified monthly and included on the award reimbursement requests, but these expenses were not tracked and included in an overall schedule by award until after fiscal year end. Auditors? Recommendations: The organization should establish policies and procedures to ensure that expenses charged to each federal award are summarized on an ongoing basis so that at fiscal year end all costs that were charged to each award can be easily determined.

Finding 2022-101 ? Untimely Submission of Single Audit (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Titles: Emergency Solutions Grant Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 14.231; 21.027 Award year: 2022 Award numbers: DES-HMLS-2C02; 220151 and 220154 Pass-Through grantors: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Compliance Requirements: Reporting Questioned Costs: N/A Criteria: 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 Organization did not submit its single audit reporting package or data collection form within the required deadline. Cause and Effect: During fiscal year 2022 there was a significant increase in federal awards provided to the Organization resulting in delays in establishing a system that accumulates and summarizes specific transactions charged to each federal award. All costs charged to the federal award were identified monthly and included on the award reimbursement requests, but these expenses were not tracked and included in an overall schedule by award until after fiscal year end. Auditors? Recommendations: The organization should establish policies and procedures to ensure that expenses charged to each federal award are summarized on an ongoing basis so that at fiscal year end all costs that were charged to each award can be easily determined.

Finding 2022-101 ? Untimely Submission of Single Audit (Significant Deficiency, Compliance Finding) Federal program information: Funding agencies: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Titles: Emergency Solutions Grant Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 14.231; 21.027 Award year: 2022 Award numbers: DES-HMLS-2C02; 220151 and 220154 Pass-Through grantors: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Compliance Requirements: Reporting Questioned Costs: N/A Criteria: 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 Organization did not submit its single audit reporting package or data collection form within the required deadline. Cause and Effect: During fiscal year 2022 there was a significant increase in federal awards provided to the Organization resulting in delays in establishing a system that accumulates and summarizes specific transactions charged to each federal award. All costs charged to the federal award were identified monthly and included on the award reimbursement requests, but these expenses were not tracked and included in an overall schedule by award until after fiscal year end. Auditors? Recommendations: The organization should establish policies and procedures to ensure that expenses charged to each federal award are summarized on an ongoing basis so that at fiscal year end all costs that were charged to each award can be easily determined.