FAC Explorer

Finding 390376 (2023-101)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 301196
Organization: Coconino County (AZ)
Auditor: Arizona Auditor General

AI Summary

  • Core Issue: The Flood Control Department did not submit required annual financial and performance reports for 2022 by the January 30, 2023 deadline.
  • Impacted Requirements: This failure violates federal regulations and the County’s award terms, risking future federal funding and oversight capabilities.
  • Recommended Follow-Up: Ensure the Department submits the missing reports immediately and revise policies to track report deadlines effectively.

Finding Text

Assistance Listings number and name: 10.691 Good Neighbor Authority Award numbers and year: 22-GN-11030400-027, January 14, 2022 through January 14, 2027 Federal agency: U.S. Department of Agriculture Compliance requirements: Reporting Questioned costs: None Condition—Contrary to federal regulations and the County’s federal award terms, the Flood Control Department (Department) failed to submit the required annual financial and performance reports for calendar year 2022 that were due on January 30, 2023. Effect—The Department not submitting the required financial and performance reports could potentially affect future federal funding and put the federal grantor at risk of not being able to carry out its oversight responsibilities and effectively evaluate the program’s success, and prevent and detect fraud. Cause—County management reported that the Department was aware of the program’s reporting requirements but had forgotten to complete them because the Department was focused on handling several natural disasters that were governor-declared emergencies. Further, the Department did not track its submission of reports so it was unaware that it had not submitted the missing reports. Criteria—Federal regulations and the County’s federal award terms require it to submit annual federal financial and performance reports to the U.S. Department of Agriculture no later than 30 days after calendar year-end that contain accurate, current, and complete information (2 CFR §§200.301 and 200.302). Also, 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 County should: 1. Require the Department to complete and submit all missing financial and performance reports to the federal agency as soon as possible. 2. Develop and implement revisions to its federal grant policies and procedures that require its departments to monitor and track when required reports are due and submitted to ensure they are completed and submitted on time. 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 and program name: 10.691 Good Neighbor Authority Contact person: Lucinda Andreani, Deputy County Manager and Flood Control District Administrator Anticipated completion date: June 30, 2024 Concur. The Coconino County Flood Control District (FCD) acknowledges the annual financial and performance reports were not filed in accordance with the contract. The cash draw reports were completed for the award according to the contractual requirements. Therefore, the federal agency was aware of all expenditures made under the award. The FCD will submit all missing annual financial and performance reports. With assistance from the Finance Department, the FCD will develop procedures to ensure all reporting requirements are met. These procedures will include internal timelines, designated roles and responsibilities, and a tracking mechanism. Additionally, fiscal capacity will be created through the training of an additional staff member in reporting to serve as backup so contractual reporting requirements can be fulfilled when unforeseen challenges arise such as declared emergencies and flood events.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 390377 2023-102
    Material Weakness
  • 390378 2023-103
    Material Weakness
  • 390379 2023-104
    Material Weakness
  • 390380 2023-103
    Material Weakness
  • 390381 2023-104
    Material Weakness
  • 390382 2023-103
    Material Weakness
  • 390383 2023-104
    Material Weakness
  • 966818 2023-101
    Material Weakness
  • 966819 2023-102
    Material Weakness
  • 966820 2023-103
    Material Weakness
  • 966821 2023-104
    Material Weakness
  • 966822 2023-103
    Material Weakness
  • 966823 2023-104
    Material Weakness
  • 966824 2023-103
    Material Weakness
  • 966825 2023-104
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.923 Emergency Watershed Protection Program $8.27M
10.691 Good Neighbor Authority $7.39M
21.032 Local Assistance and Tribal Consistency Fund $6.00M
10.665 Schools and Roads - Grants to States $2.57M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.86M
93.391 Covid-19 - Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.51M
84.425U Education Stabilization Fund $1.02M
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $854,206
17.259 Wioa Youth Activities $580,719
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $467,421
93.069 Public Health Emergency Preparedness $443,020
17.258 Wioa Adult Program $404,434
97.042 Emergency Management Performance Grants $370,117
12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies $370,103
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $340,685
93.569 Community Services Block Grant $327,171
17.278 Wioa Dislocated Worker Formula Grants $318,447
93.268 Covid-19 - Immunization Cooperative Agreements $287,179
10.689 Conservation Program (cfp) $280,500
93.917 Hiv Care Formula Grants $277,253
93.136 Injury Prevention and Control Research and State and Community Based Programs $260,064
84.041 Impact Aid $227,414
16.575 Crime Victim Assistance $205,975
10.167 Transportation Services $167,420
93.558 Temporary Assistance for Needy Families $148,361
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $125,402
47.076 Stem Education (formerly Education and Human Resources) $124,403
93.994 Maternal and Child Health Services Block Grant to the States $114,843
93.658 Foster Care Title IV-E $111,968
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $92,391
93.959 Block Grants for Prevention and Treatment of Substance Abuse $89,967
47.070 Computer and Information Science and Engineering $72,407
93.268 Immunization Cooperative Agreements $70,273
10.351 Rural Business Development Grant $68,417
10.704 Law Enforcement Agreements $65,000
16.554 National Criminal History Improvement Program (nchip) $55,755
93.991 Preventive Health and Health Services Block Grant $54,629
16.738 Edward Byrne Memorial Justice Assistance Grant Program $50,597
10.935 Urban Agriculture and Innovative Production $45,581
93.575 Childcare and Development Block Grant $43,116
93.667 Social Services Block Grant $40,119
84.358 Rural Education $33,035
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $29,729
20.616 National Priority Safety Programs $27,335
97.067 Homeland Security Grant Program $26,108
14.218 Community Development Block Grants/entitlement Grants $25,802
16.838 Comprehensive Opioid, Stimulant, and Other Subsances Use Program $22,978
84.425D Education Stabilization Fund $22,702
20.600 State and Community Highway Safety $22,038
93.568 Low-Income Home Energy Assistance $20,863
93.940 Hiv Prevention Activities Health Department Based $19,210
93.053 Nutrition Services Incentive Program $16,714
84.365 English Language Acquisition State Grants $16,615
93.563 Child Support Enforcement $15,582
84.027 Special Education Grants to States $13,496
21.023 Emergency Rental Assistance Program $13,345
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $13,293
84.206 Javits Gifted and Talented Students Education $10,626
93.788 Opioid Str $9,049
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $7,422
93.586 State Court Improvement Program $6,530
93.052 National Family Caregiver Support, Title Iii, Part E $4,881
93.103 Food and Drug Administrative Research $4,198
45.310 Grants to States $3,749
10.555 National School Lunch Program $3,677
93.597 Grants to States for Access and Visitation Programs $2,152
10.533 School Breakfast Program $1,957
93.647 Social Services Research and Demonstration $176