Finding 28833 (2022-101)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 28884
Organization: Navajo County (AZ)

AI Summary

  • Core Issue: The County's Public Health Services Department failed to provide the required 45-day comment period for its Title III spending proposal, violating federal law.
  • Impacted Requirements: Federal law mandates a 45-day comment period with the resource advisory committee and public before spending Title III funds, which the County did not follow.
  • Recommended Follow-Up: Develop written policies for compliance, train staff on federal requirements, and ensure proposals are submitted for public comment before spending Title III funds.

Finding Text

Cluster name: Forest Service Schools and Roads Cluster Assistance Listings number and name: 10.665 Schools and Roads?Grants to States Award number and year: Not applicable Federal agency: U.S. Department of Agriculture Compliance requirements: Special tests and provisions Questioned costs: Not applicable Condition?Contrary to federal law, the County?s Public Health Services Department did not provide to its resource advisory committee and the public the required 45-day comment period on its proposal to spend its Title III monies prior to spending them. Specifically, the County spent its entire Title III award of $50,417 for wildfire education, prevention, and protection; and search, rescue, and patrol activities without submitting its proposal to its resource advisory committee. Additionally, the Department had already spent $46,506, or 92 percent, of its awarded Title III monies before it provided notice of its proposal to the public, which occurred 10 months later. Effect?Although the County spent its Title III monies for allowable uses, neither the County?s resource advisory committee nor the public had the opportunity to comment on the County?s use of the Title III monies. Cause?The Department reported that they were unaware of the federal law?s requirements and, therefore, did not have written policies and procedures to ensure that it provided its resource advisory committee and the public the required 45-day comment period prior to spending its Title III monies. Criteria?Federal law provides that the County can use Title III monies for allowable uses, such as wildfire education, prevention, and protection; and search, rescue, and patrol activities, only after the County provides a 45-day comment period on its proposed spending. Specifically, the County is required to submit its proposed use of the monies to its resource advisory committee, while also publishing in a public notice for comment, allowing 45-days for comments on its proposal before spending the monies (16 U.S.C. ?7142[b]). Further, federal regulation requires establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR ?200.303). Recommendations?The Department should: 1. Develop and implement written policies and procedures for submitting its proposal for spending Title III monies to its resource advisory committee, publishing public notice of the proposal for comment, and spending the monies on allowable uses only after the required 45-day comment period. 2. Ensure that its employees responsible for administering the program are aware of the federal law?s requirement and are trained on the Department?s policies and procedures. The County?s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.

Corrective Action Plan

Assistance Listings number: 10.665 Schools and Roads ? Grants to States Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2023 Concur. County staff has been educated on the 45-day comment period and proposal to the Resource Advisory Committee (RAC). The County has put into place corrective actions to negate these issues in the future. These actions have included a calendar reminder to publish the 45-day comment period in our paper of record and to submit the proposed use of fund to the local RAC prior to spending any funds. The County has reached out to the current coordinator of the local RAC to ensure the County will be able to coordinate our efforts efficiently in the future. The County will develop written policy and procedures for these funds to ensure that these action items are followed and will train all staff according to these policies as it is applicable.

Categories

Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 28834 2022-102
    Material Weakness
  • 28835 2022-103
    Material Weakness Repeat
  • 28836 2022-102
    Material Weakness
  • 28837 2022-103
    Material Weakness Repeat
  • 28838 2022-102
    Material Weakness
  • 28839 2022-103
    Material Weakness Repeat
  • 28840 2022-104
    Material Weakness
  • 605275 2022-101
    Material Weakness
  • 605276 2022-102
    Material Weakness
  • 605277 2022-103
    Material Weakness Repeat
  • 605278 2022-102
    Material Weakness
  • 605279 2022-103
    Material Weakness Repeat
  • 605280 2022-102
    Material Weakness
  • 605281 2022-103
    Material Weakness Repeat
  • 605282 2022-104
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.00M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.80M
10.665 Schools and Roads - Grants to States $907,511
17.258 Wia Adult Program $879,038
17.259 Wia Youth Activities $430,582
10.557 Wic - Special Supplemental Nutrition Program for Women, Infants, and Children $301,581
95.001 High Intensity Drug Trafficking Areas Program $222,212
93.069 Public Health Emergency Preparedness $206,905
84.371 Comprehensive Literacy Development" $160,000
16.575 Crime Victim Assistance $157,569
97.042 Emergency Management Performance Grants $157,234
93.136 Injury Prevention and Control Research and State and Community Based Programs $141,678
17.278 Wia Dislocated Worker Formula Grants $135,836
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $118,929
16.922 Equitable Sharing Program $111,090
93.994 Maternal and Child Health Services Block Grant to the States $102,433
93.268 Immunization Cooperative Agreements $89,860
93.563 Child Support Enforcement $76,175
16.738 Edward Byrne Memorial Justice Assistance Grant Program $75,984
21.019 Coronavirus Relief Fund $66,945
16.034 Coronavirus Emergency Supplemental Funding Program $63,750
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $53,753
20.600 State and Community Highway Safety $46,665
10.664 Cooperative Forestry Assistance $40,982
16.588 Violence Against Women Formula Grants $30,461
32.009 Emergency Connectivity Fund Program $25,141
45.310 Grants to States $21,057
93.940 Hiv Prevention Activities_health Department Based $17,598
93.788 Opioid Str $13,924
90.404 2018 Hava Election Security Grants $5,278
97.067 Homeland Security Grant Program $2,227
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1,653
93.424 Non-Aca/pphf?building Capacity of the Public Health System to Improve Population Health Through National Nonprofit Organizations $480