2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.
2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.
2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.
2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.
2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.
2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.
2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.
2022-101 ? Reporting (Significant Deficiency, Compliance Finding, Repeat Finding) Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Criteria: Billings to the City of Phoenix were prepared throughout the fiscal year based on a modified cash basis of accounting. Condition: The Organizations final year end billing to the City of Phoenix was prepared on an accrual basis of accounting. Cause and Effect: Change in the final method of billing resulted in $21,181 in additional accrual related expenditures, that would not have been billed using the modified cash basis at fiscal year end. Auditors? Recommendations: Management should ensure that current billing procedures to the City of Phoenix are consistent and in line with its current method of accounting.
Federal Funding Agency: U.S. Department of Health and Human Services Pass Through Agency: City of Phoenix Title: Head Start Assistance #: 93.600 Award Year: July 1, 2021 through June 30, 2022 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: The Organization had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors? Recommendations: Management should ensure that the annual single audit is completed within the required timeframe.