Finding 627496 (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.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 51054 2022-101
    Significant Deficiency
  • 51055 2022-102
    Significant Deficiency
  • 51056 2022-103
    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