Finding 540547 (2024-101)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-29
Audit: 350301
Organization: County of Yavapai (AZ)

AI Summary

  • Core Issue: $101,308 in expenditures were misreported under the wrong federal assistance listing.
  • Impacted Requirements: This violates 2 CFR 200.508(b), which mandates accurate financial statements and SEFA reporting.
  • Recommended Follow-Up: Yavapai County should implement internal controls to ensure correct reporting of federal expenditures.

Finding Text

Condition: During our audit, we noted that expenditures totaling $101,308 for FAL 93.354, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, were originally incorrectly listed on the schedule of expenditures of federal awards (SEFA) for FAL 93.069, Public Health Emergency Preparedness. Criteria: 2 CFR 200.508(b), Auditee Responsibilities, requires the auditee to prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with § 200.510. Cause and Effect: The cause is that lack of sufficient research in obtaining the appropriate federal assistance listing. The effect is the reporting of expenditures to an incorrect federal assistance listing. Recommendation: We recommend that Yavapai County develop internal controls that ensure the reporting of federal expenditures on the SEFA to the proper federal assistance listing number. 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

Community Health Services will add a historical tracking mechanism for multi-year grants so that Assistance Lising numbers are tracked each year with explanations for changes. The tracking mechanism will be updated with contracts, contract amendments and purchase order releases. The tracking mechanism will feed into the annual Schedule of Expenditures of Federal Awards preparation spreadsheet that is provided to Yavapai County Finance.

Categories

Reporting

Other Findings in this Audit

  • 1116989 2024-101
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.665 Schools and Roads - Grants to States $1.55M
84.425 Education Stabilization Fund $1.32M
21.032 Local Assistance and Tribal Consistency Fund $1.18M
20.205 Highway Planning and Construction $1.12M
93.527 Grants for New and Expanded Services Under the Health Center Program $877,791
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $800,513
17.278 Wioa Dislocated Worker Formula Grants $714,236
17.258 Wioa Adult Program $713,053
17.259 Wioa Youth Activities $603,423
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $551,103
93.268 Immunization Cooperative Agreements $523,801
93.069 Public Health Emergency Preparedness $311,857
14.239 Home Investment Partnerships Program $300,363
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $278,635
93.563 Child Support Services $259,680
16.738 Edward Byrne Memorial Justice Assistance Grant Program $257,567
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $230,489
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $196,146
93.658 Foster Care Title IV-E $180,480
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $180,424
20.507 Federal Transit Formula Grants $177,504
84.371 Comprehensive Literacy Development $175,908
97.042 Emergency Management Performance Grants $150,261
10.923 Emergency Watershed Protection Program $142,500
16.576 Crime Victim Compensation $141,669
93.136 Injury Prevention and Control Research and State and Community Based Programs $139,584
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $133,120
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $129,251
21.027 Coronavirus State and Local Fiscal Recovery Funds $129,075
90.404 Hava Election Security Grants $126,851
93.994 Maternal and Child Health Services Block Grant to the States $125,451
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $124,869
16.593 Residential Substance Abuse Treatment for State Prisoners $106,621
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $106,284
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $85,851
97.047 Bric: Building Resilient Infrastructure and Communities $81,230
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $80,630
20.600 State and Community Highway Safety $73,529
16.606 State Criminal Alien Assistance Program $63,886
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $61,000
93.991 Preventive Health and Health Services Block Grant $59,221
16.575 Crime Victim Assistance $58,930
93.217 Family Planning Services $47,289
45.310 Grants to States $40,806
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $34,500
93.008 Medical Reserve Corps Small Grant Program $34,282
93.110 Maternal and Child Health Federal Consolidated Programs $31,691
10.553 School Breakfast Program $29,366
84.365 English Language Acquisition State Grants $27,104
20.616 National Priority Safety Programs $25,948
10.555 National School Lunch Program $24,499
32.009 Emergency Connectivity Fund Program $24,231
84.010 Title I Grants to Local Educational Agencies $24,100
84.027 Special Education Grants to States $19,595
32.006 Covid-19 Telehealth Program $17,847
21.023 Emergency Rental Assistance Program $17,559
93.788 Opioid Str $14,315
84.358 Rural Education $13,192
93.526 Grants for Capital Development in Health Centers $13,075
93.940 Hiv Prevention Activities Health Department Based $11,684
93.597 Grants to States for Access and Visitation Programs $9,760
16.U02 Domestic Cannabis Eradication/suppression Program $6,492
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $2,600
16.922 Equitable Sharing Program $2,400
97.067 Homeland Security Grant Program $1,409