Finding 597133 (2022-101)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-28
Audit: 28393
Organization: Pinal County, Arizona (AZ)

AI Summary

  • Issue: Two out of three monthly reports for the WIOA Cluster were submitted late, impacting funding agencies' access to timely information.
  • Requirements: Federal regulations mandate that financial reports must be submitted on time (2 CFR ?200.327).
  • Follow-up: Pinal County should enhance controls for grant reporting, including clear assignment of responsibilities and a monitoring process for deadlines.

Finding Text

Condition and Context ? Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Effect ? The effect of the reporting delays is that funding agencies are receiving untimely information. Cause ? The cause is insufficient monitoring of reporting deadlines. Criteria ? Federal regulations (2 CFR ?200.327) and the terms of the federal grants and contracts require that financial reports be filed in a timely manner. Recommendation ? We recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 20683 2022-102
    Significant Deficiency
  • 20684 2022-103
    Significant Deficiency
  • 20685 2022-102
    Significant Deficiency
  • 20686 2022-104
    Material Weakness
  • 20687 2022-105
    Material Weakness
  • 20688 2022-102
    Significant Deficiency
  • 20689 2022-101
    Significant Deficiency
  • 20690 2022-102
    Significant Deficiency
  • 20691 2022-101
    Significant Deficiency
  • 20692 2022-102
    Significant Deficiency
  • 20693 2022-102
    Significant Deficiency
  • 20694 2022-101
    Significant Deficiency
  • 20695 2022-102
    Significant Deficiency
  • 20696 2022-102
    Significant Deficiency
  • 20697 2022-102
    Significant Deficiency
  • 20698 2022-102
    Significant Deficiency
  • 20699 2022-102
    Significant Deficiency
  • 20700 2022-102
    Significant Deficiency
  • 20701 2022-105
    Material Weakness
  • 20702 2022-104
    Material Weakness
  • 597125 2022-102
    Significant Deficiency
  • 597126 2022-103
    Significant Deficiency
  • 597127 2022-102
    Significant Deficiency
  • 597128 2022-104
    Material Weakness
  • 597129 2022-105
    Material Weakness
  • 597130 2022-102
    Significant Deficiency
  • 597131 2022-101
    Significant Deficiency
  • 597132 2022-102
    Significant Deficiency
  • 597134 2022-102
    Significant Deficiency
  • 597135 2022-102
    Significant Deficiency
  • 597136 2022-101
    Significant Deficiency
  • 597137 2022-102
    Significant Deficiency
  • 597138 2022-102
    Significant Deficiency
  • 597139 2022-102
    Significant Deficiency
  • 597140 2022-102
    Significant Deficiency
  • 597141 2022-102
    Significant Deficiency
  • 597142 2022-102
    Significant Deficiency
  • 597143 2022-105
    Material Weakness
  • 597144 2022-104
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $3.38M
97.067 Homeland Security Grant Program $2.03M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.46M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.44M
17.258 Wia Adult Program $1.05M
17.259 Wia Youth Activities $750,365
14.850 Low Rent Public Housing $734,966
93.217 Family Planning_services $580,225
15.916 Outdoor Recreation_acquisition, Development and Planning $567,621
93.268 Immunization Cooperative Agreements $552,467
17.278 Wia Dislocated Worker Formula Grants $512,808
93.069 Public Health Emergency Preparedness $498,602
20.933 National Infrastructure Investments $474,446
93.563 Child Support Enforcement $405,328
16.827 Justice Reinvestment Initiative $389,629
93.658 Foster Care_title IV-E $366,589
10.904 Watershed Protection and Flood Prevention $348,559
97.042 Emergency Management Performance Grants $336,295
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $249,772
12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies $217,758
93.136 Injury Prevention and Control Research and State and Community Based Programs $209,565
20.205 Highway Planning and Construction $205,244
16.554 National Criminal History Improvement Program (nchip) $199,481
20.616 National Priority Safety Programs $169,363
16.585 Drug Court Discretionary Grant Program $167,567
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $155,972
95.001 High Intensity Drug Trafficking Areas Program $145,160
93.994 Maternal and Child Health Services Block Grant to the States $139,371
14.239 Home Investment Partnerships Program $118,492
16.738 Edward Byrne Memorial Justice Assistance Grant Program $113,826
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $112,511
20.600 State and Community Highway Safety $106,887
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $104,030
20.106 Airport Improvement Program $98,890
14.871 Section 8 Housing Choice Vouchers $89,674
14.870 Resident Opportunity and Supportive Services - Service Coordinators $82,034
14.872 Public Housing Capital Fund $71,878
84.010 Title I Grants to Local Educational Agencies $66,902
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $58,005
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $56,207
16.034 Coronavirus Emergency Supplemental Funding Program $42,757
14.231 Emergency Solutions Grant Program $35,718
84.027 Special Education_grants to States $33,853
45.310 Grants to States $24,737
16.575 Crime Victim Assistance $20,760
93.597 Grants to States for Access and Visitation Programs $19,883
21.023 Emergency Rental Assistance Program $19,494
10.553 School Breakfast Program $18,882
10.555 National School Lunch Program $17,841
16.U01 Dea Task Force $17,412
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $16,425
90.404 2018 Hava Election Security Grants $15,492
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,000
93.940 Hiv Prevention Activities_health Department Based $14,252
16.588 Violence Against Women Formula Grants $12,432
16.834 Domestic Trafficking Victim Program $10,888
10.565 Commodity Supplemental Food Program $8,292
84.367 Improving Teacher Quality State Grants $7,338
10.704 Law Enforcement Agreements $6,245
14.267 Continuum of Care Program $3,800
84.358 Rural Education $1,353
84.424 Student Support and Academic Enrichment Program $360