Finding 565049 (2024-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-16
Audit: 358970
Organization: Community Bridges, Inc. (AZ)
Auditor: Cbiz CPAS PC

AI Summary

  • Core Issue: Lack of documentation for seven out of twenty-four monthly program reports submitted to granting agencies.
  • Impacted Requirements: Compliance with reporting criteria as per grant agreements, which mandate timely submission and documentation of reports.
  • Recommended Follow-Up: Strengthen internal controls to ensure proper documentation of report submissions is maintained moving forward.

Finding Text

Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Year: 10/1/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly program reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the required reports were submitted to the granting agencies and that the submissions were timely. Condition: For seven reports tested, there was no documentation supporting that the reports were submitted to the granting agencies. Questioned Costs: N/A Context: In a population of 160 monthly program reports, we conducted a non-statistical sample of twenty-four reports. For seven of the 24 reports tested, we noted no evidence of documentation to support submission of the required reports to the granting agencies. However, subsequently, the Organization was able to obtain confirmation/verification from the granting agencies that the reports were submitted and were submitted timely. Effect: The system of internal controls was not properly implemented to ensure documentation supporting the submission of required reports to the granting agencies was maintained. This is considered to be a material weakness in internal control over compliance. Cause: Controls to ensure documentation supporting the submission of required reports to the granting agencies was maintained were not operating effectively. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should enhance its existing controls to ensure documentation of submission of monthly program reporting to granting agencies is maintained. Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.

Corrective Action Plan

Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Relief Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly program reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the required reports were submitted to the granting agencies and that the submissions were timely. Condition: For seven reports tested, there was no documentation supporting that the reports were submitted to the granting agencies. Name of Contact Person: Ramon Dominguez, CFO Phone Number (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will ensure that documentation of submission of monthly program reporting to granting agencies is maintained.

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 565048 2024-001
    Material Weakness
  • 565050 2024-002
    Material Weakness
  • 565051 2024-002
    Material Weakness
  • 565052 2024-002
    Material Weakness
  • 565053 2024-002
    Material Weakness
  • 565054 2024-003
    Material Weakness
  • 1141490 2024-001
    Material Weakness
  • 1141491 2024-002
    Material Weakness
  • 1141492 2024-002
    Material Weakness
  • 1141493 2024-002
    Material Weakness
  • 1141494 2024-002
    Material Weakness
  • 1141495 2024-002
    Material Weakness
  • 1141496 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.150 Projects for Assistance in Transition From Homelessness (path) $829,923
64.033 Va Supportive Services for Veteran Families Program $680,461
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $676,860
16.812 Second Chance Act Reentry Initiative $446,579
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $417,818
14.231 Emergency Solutions Grant Program $411,223
14.231 Covid-19 - Emergency Solutions Grant Program $232,940
17.258 Wioa Adult Program $231,532
93.959 Block Grants for Prevention and Treatment of Substance Abuse $188,391
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $168,113
14.267 Continuum of Care Program $165,722
16.585 Treatment Court Discretionary Grant Program $144,289
14.218 Community Development Block Grants/entitlement Grants $115,678
14.239 Home Investment Partnerships Program $110,539
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $75,000
93.493 Congressional Directives - Health Resources and Services Administration $24,000
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $18,072
93.788 Opioid Str $17,925
93.958 Block Grants for Community Mental Health Services $2,854