Finding 51054 (2022-101)

Significant Deficiency
Requirement
A
Questioned Costs
$1
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: Greater Phoenix Urban League fell short by $82,225 in the required 20% match for federal Head Start funding.
  • Impacted Requirements: The City of Phoenix mandates a match of $1,357,725 based on total federal funding of $6,788,623.
  • Recommended Follow-Up: Analyze each quarterly report to ensure compliance with the required match moving forward.

Finding Text

Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Head Start CFDA number: 93.600 Award number and years: 72609; July 1, 2021 through June 30, 2022 Pass-through grantor: City of Phoenix Compliance Requirements: Allowable Costs/Cost Principles Questioned Costs: $82,225 Criteria: The Pass-through Grantor, the City of Phoenix, requires that the Organization provide a 20% match of the federal funding. Condition: During fiscal year 2022, the total federal amounts reported for the Head Start program was $6,788,623, which would require a $1,357,725 match based on 20%. Greater Phoenix Urban League was able to document a match of $1,275,500, a shortfall of $82,225. Cause and Effect: Greater Phoenix Urban League did not adequately monitor the required match during the year, resulting in a reported match that was less than the required amount. Auditors? Recommendations: Each quarterly report submitted to the granting agency should be analyzed to determine if the organization is meeting the required match.

Corrective Action Plan

Finding 2022-101 Responsible Individual: William Bridgeman, Natalie Alvarez Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating year-to-date cumulative in-kind match on a quarterly basis to ensure the year- to- date is tracking at a level to meet the required 20% match based upon the anticipated actual funding. At the end of each quarter, if Greater Phoenix Urban League determines that it will be unable to meet the required match on an annualized basis the delegate agency will utilize the projected analysis year-to-date forecast. The Greater Phoenix Urban League will notify the grantee in writing requesting a review of anticipated revenue and develop an action plan to meet the 20% match or request a waiver following the Head Start Performance Standards Guidelines. Anticipated Completion Date: Ongoing throughout the contract period on an annualized basis. June 30, 2023

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 51055 2022-102
    Significant Deficiency
  • 51056 2022-103
    Significant Deficiency
  • 627496 2022-101
    Significant Deficiency
  • 627497 2022-102
    Significant Deficiency
  • 627498 2022-103
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $6.79M
10.551 Supplemental Nutrition Assistance Program $102,105
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $41,000
14.169 Housing Counseling Assistance Program $32,000
84.371 Striving Readers $31,955
90.U19 Housing Stability Counseling Program $18,564
10.558 Child and Adult Care Food Program $18,130
84.027 Special Education_grants to States $9,100
59.077 Community Navigator Pilot Program $2,500