FAC Explorer

Finding 388293 (2023-101)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 300083
Organization: Mohave County (AZ)
Auditor: Fester & Chapman PLLC

AI Summary

  • Issue: The LATCF annual report overstated cumulative expenditures by $2,000,000 for the fiscal year ending June 30, 2023.
  • Impact: This overreporting affects compliance with the Local Assistance and Tribal Fund requirements.
  • Follow-up: Implement a review process where a management team member not involved in preparation approves the reports.

Finding Text

Condition: The cumulative expenditure amounts disclosed in the LATCF annual report for the fiscal year ended June 30, 2023 were inadvertently overstated by $2,000,000. Effect: The cumulative expenditures was overreported by $2,000,000 than actual expenditures. Cause: The County lacked proper internal controls over preparing and reviewing the required report. Criteria: The Local Assistance and Tribal Fund requires the submission of the LATCF annual report. The recipient-reported obligations and expenditures are tested as a required key line item. Recommendation: It is recommended that reports are reviewed and approved by a management team member who is not involved in preparation.

Corrective Action Plan

Agreed. The County will implement enhanced review for all external reporting. The reporting deficiency for the LATCF program arose from differences between the offline Excel-based reporting template and the data keyed into the online reporting portal (which was ultimately submitted to the U.S. Department of the Treasury). In the future, both the reporting template and the final submission will be reviewed by a member of management who is not involved in report preparation.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 964735 2023-101
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.22M
21.032 Local Assistance and Tribal Consistency Fund $4.00M
14.871 Section 8 Housing Choice Vouchers $3.31M
17.258 Wia Adult Program $1.39M
17.259 Wia Youth Activities $1.10M
14.879 Mainstream Vouchers $971,107
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $578,137
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $561,331
14.267 Continuum of Care Program $352,264
97.045 Cooperating Technical Partners $345,152
17.278 Wia Dislocated Worker Formula Grants $337,993
97.042 Emergency Management Performance Grants $337,268
93.268 Immunization Cooperative Agreements $327,847
93.136 Injury Prevention and Control Research and State and Community Based Programs $310,655
16.575 Crime Victim Assistance $276,244
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $247,227
14.241 Housing Opportunities for Persons with Aids $200,427
93.658 Foster Care_title IV-E $192,379
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $167,564
93.994 Maternal and Child Health Services Block Grant to the States $162,026
93.563 Child Support Enforcement $139,373
93.069 Public Health Emergency Preparedness $125,788
14.239 Home Investment Partnerships Program $116,370
93.667 Social Services Block Grant $111,382
95.001 High Intensity Drug Trafficking Areas Program $103,078
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $96,986
93.788 Opioid Str $80,234
21.023 Emergency Rental Assistance Program $76,121
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $69,681
93.940 Hiv Prevention Activities_health Department Based $65,018
93.053 Nutrition Services Incentive Program $60,066
84.425 Education Stabilization Fund $52,487
90.404 2018 Hava Election Security Grants $47,626
93.597 Grants to States for Access and Visitation Programs $35,531
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $31,047
16.554 National Criminal History Improvement Program (nchip) $29,709
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $27,916
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $21,313
20.600 State and Community Highway Safety $19,740
97.067 Homeland Security Grant Program $19,129
16.838 Comprehensive Opioid Abuse Site-Based Program $18,557
10.555 National School Lunch Program $17,643
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,983
10.553 School Breakfast Program $10,709
84.027 Special Education_grants to States $7,570
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $6,500
16.U01 US Marshals Service District Fugitive Apprehension Task Force $6,418
16.606 State Criminal Alien Assistance Program $5,005
16.607 Bulletproof Vest Partnership Program $4,586
93.008 Medical Reserve Corps Small Grant Program $4,586
10.665 Schools and Roads - Grants to States $4,490
66.463 Water Quality Cooperative Agreements $3,885
97.024 Emergency Food and Shelter National Board Program $2,700
10.664 Cooperative Forestry Assistance $1,464