Finding 1116989 (2024-101)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-29
Audit: 350301
Organization: County of Yavapai (AZ)

AI Summary

  • Core Issue: $101,308 in expenditures were misreported under the wrong federal assistance listing.
  • Impacted Requirements: This violates 2 CFR 200.508(b), which mandates accurate financial statements and SEFA reporting.
  • Recommended Follow-Up: Yavapai County should implement internal controls to ensure correct reporting of federal expenditures.

Finding Text

Condition: During our audit, we noted that expenditures totaling $101,308 for FAL 93.354, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, were originally incorrectly listed on the schedule of expenditures of federal awards (SEFA) for FAL 93.069, Public Health Emergency Preparedness. Criteria: 2 CFR 200.508(b), Auditee Responsibilities, requires the auditee to prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with § 200.510. Cause and Effect: The cause is that lack of sufficient research in obtaining the appropriate federal assistance listing. The effect is the reporting of expenditures to an incorrect federal assistance listing. Recommendation: We recommend that Yavapai County develop internal controls that ensure the reporting of federal expenditures on the SEFA to the proper federal assistance listing number. Management’s Response: Yavapai County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.

Categories

Reporting

Other Findings in this Audit

  • 540547 2024-101
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.665 Schools and Roads - Grants to States $1.55M
84.425 Education Stabilization Fund $1.32M
21.032 Local Assistance and Tribal Consistency Fund $1.18M
20.205 Highway Planning and Construction $1.12M
93.527 Grants for New and Expanded Services Under the Health Center Program $877,791
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $800,513
17.278 Wioa Dislocated Worker Formula Grants $714,236
17.258 Wioa Adult Program $713,053
17.259 Wioa Youth Activities $603,423
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $551,103
93.268 Immunization Cooperative Agreements $523,801
93.069 Public Health Emergency Preparedness $311,857
14.239 Home Investment Partnerships Program $300,363
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $278,635
93.563 Child Support Services $259,680
16.738 Edward Byrne Memorial Justice Assistance Grant Program $257,567
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $230,489
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $196,146
93.658 Foster Care Title IV-E $180,480
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $180,424
20.507 Federal Transit Formula Grants $177,504
84.371 Comprehensive Literacy Development $175,908
97.042 Emergency Management Performance Grants $150,261
10.923 Emergency Watershed Protection Program $142,500
16.576 Crime Victim Compensation $141,669
93.136 Injury Prevention and Control Research and State and Community Based Programs $139,584
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $133,120
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $129,251
21.027 Coronavirus State and Local Fiscal Recovery Funds $129,075
90.404 Hava Election Security Grants $126,851
93.994 Maternal and Child Health Services Block Grant to the States $125,451
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $124,869
16.593 Residential Substance Abuse Treatment for State Prisoners $106,621
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $106,284
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $85,851
97.047 Bric: Building Resilient Infrastructure and Communities $81,230
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $80,630
20.600 State and Community Highway Safety $73,529
16.606 State Criminal Alien Assistance Program $63,886
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $61,000
93.991 Preventive Health and Health Services Block Grant $59,221
16.575 Crime Victim Assistance $58,930
93.217 Family Planning Services $47,289
45.310 Grants to States $40,806
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $34,500
93.008 Medical Reserve Corps Small Grant Program $34,282
93.110 Maternal and Child Health Federal Consolidated Programs $31,691
10.553 School Breakfast Program $29,366
84.365 English Language Acquisition State Grants $27,104
20.616 National Priority Safety Programs $25,948
10.555 National School Lunch Program $24,499
32.009 Emergency Connectivity Fund Program $24,231
84.010 Title I Grants to Local Educational Agencies $24,100
84.027 Special Education Grants to States $19,595
32.006 Covid-19 Telehealth Program $17,847
21.023 Emergency Rental Assistance Program $17,559
93.788 Opioid Str $14,315
84.358 Rural Education $13,192
93.526 Grants for Capital Development in Health Centers $13,075
93.940 Hiv Prevention Activities Health Department Based $11,684
93.597 Grants to States for Access and Visitation Programs $9,760
16.U02 Domestic Cannabis Eradication/suppression Program $6,492
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $2,600
16.922 Equitable Sharing Program $2,400
97.067 Homeland Security Grant Program $1,409