FAC Explorer

Finding 1201296 (2025-102)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395952
Organization: Navajo County (AZ)
Auditor: FESTER & CHAPMAN PLLC

AI Summary

  • Core Issue: There is a significant deficiency in internal controls and noncompliance related to matching requirements for the COVID-19 Public Health Emergency program.
  • Impacted Requirements: The County must track matching contributions in the general ledger and ensure all in-kind contributions are properly documented.
  • Recommended Follow-Up: Establish procedures for tracking and reviewing match compliance before using federal funds, with a completion target of June 30, 2026.

Finding Text

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.

Corrective Action Plan

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.

Categories

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1201293 2025-101
    Material Weakness Repeat
  • 1201294 2025-101
    Material Weakness Repeat
  • 1201295 2025-101
    Material Weakness Repeat

Programs in Audit

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