Finding 1205421 (2025-101)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 397094
Organization: County of Yavapai (AZ)

AI Summary

  • Core Issue: The quarterly report for the period ending March 31, 2025, was not filed on time, leading to inaccurate reporting of expenditures.
  • Impacted Requirements: This violates 2 CFR §200.327, which mandates timely financial reporting within 45 days after the quarter ends.
  • Recommended Follow-Up: Yavapai County should implement a monitoring system for WIOA Cluster reporting to ensure timely filing of all required reports.

Finding Text

Condition – During our audit, we noted the quarterly report ended March 31, 2025, was not filed. The expenditures for that period were included on the quarterly report ended June 30, 2025. Effect – The effect is the inaccurate and untimely reporting of expenditures in the proper quarter. Cause – The cause is a lack of timely information received from the subrecipient to complete the reporting in a timely manner. Criteria – According to 2 CFR §200.327, Financial Reporting, information must be collected with the frequency required by the terms and conditions of the Federal award. The contract requires the filing of the quarterly report within 45 days after the quarter-end. Recommendation – We recommend that Yavapai County establish a system of monitoring the WIOA Cluster reporting requirements and review the listing to verify that reports are filed timely. 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.

Corrective Action Plan

Improve Internal Controls over Reporting Name of contact person: Connie DeKemper Anticipated completion date: 12/31/2026 Condition – During our audit, we noted the quarterly report ended March 31, 2025, was not filed. The expenditures for that period were included on the quarterly report ended June 30, 2025. Response - The County is in the process of reviewing the terms of the subrecipient agreement for reporting and is developing systems for timely reporting.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1205419 2025-101
    Material Weakness Repeat
  • 1205420 2025-101
    Material Weakness Repeat
  • 1205422 2025-102
    Material Weakness Repeat
  • 1205423 2025-102
    Material Weakness Repeat
  • 1205424 2025-102
    Material Weakness Repeat
  • 1205425 2025-103
    Material Weakness Repeat
  • 1205426 2025-103
    Material Weakness Repeat
  • 1205427 2025-103
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $10.82M
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.20M
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $2.02M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.22M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $822,720
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $575,428
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $527,594
17.259 WIOA YOUTH ACTIVITIES $520,568
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $484,020
17.258 WIOA ADULT PROGRAM $472,970
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $448,215
20.507 FEDERAL TRANSIT FORMULA GRANTS $374,779
84.425 EDUCATION STABILIZATION FUND $363,236
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $287,102
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $274,537
93.563 CHILD SUPPORT SERVICES $273,400
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $259,094
93.217 FAMILY PLANNING SERVICES $229,679
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $206,266
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $202,366
93.658 FOSTER CARE TITLE IV-E $184,458
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $177,011
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $153,860
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $149,617
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $142,491
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $140,356
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $134,094
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $129,326
90.404 HAVA ELECTION SECURITY GRANTS $104,034
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $99,324
84.027 SPECIAL EDUCATION GRANTS TO STATES $89,726
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $87,736
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $85,545
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $85,226
16.575 CRIME VICTIM ASSISTANCE $85,114
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $82,961
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $80,852
45.310 GRANTS TO STATES $78,661
20.939 SAFE STREETS AND ROADS FOR ALL $77,527
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $75,473
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $69,730
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $68,153
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $65,920
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $62,350
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $57,604
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $57,578
93.788 OPIOID STR $55,347
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $54,649
84.358 RURAL EDUCATION $45,562
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $40,885
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $39,097
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $35,825
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $34,105
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $33,941
10.553 SCHOOL BREAKFAST PROGRAM $30,806
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $28,711
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $27,898
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $23,863
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $22,609
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $21,776
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $19,791
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $19,134
10.555 NATIONAL SCHOOL LUNCH PROGRAM $18,898
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $14,081
16.U02 DOMESTIC CANNABIS ERADICATION/SUPPRESSION PROGRAM $11,562
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $10,635
66.454 WATER QUALITY MANAGEMENT PLANNING $10,337
97.067 HOMELAND SECURITY GRANT PROGRAM $6,450
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $3,622