Finding 627498 (2022-103)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: The 4th Quarter report for Head Start expenditures did not match the total billed costs, showing discrepancies of $137,964.
  • Impacted Requirements: Quarterly reports must align with actual expenditures charged and billed to ensure compliance with funding criteria.
  • Recommended Follow-Up: Collaborate with the City of Phoenix to create a better process for correcting and updating quarterly reports.

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: Reporting Questioned Costs: N/A Criteria: The quarterly reports submitted to the City of Phoenix should agree to the expenditures charged and billed during the reporting period. Condition: The 4th Quarter report of expenditures submitted to the City of Phoenix indicated total Head Start expenditures of $6,650,659. Total costs charged to the Head Start program for which reimbursement requests were made during fiscal year 2022 was $$6,788,623. Cause and Effect: The quarterly reports submitted to the City of Phoenix are City provided work sheets that are difficult to modify to correct for adjustments during the year. As a result, the sum of the quarterly reports included in the 4th quarter report did not agree to the final billed expenditures. Auditors? Recommendations: Greater Phoenix Urban League should work with the City of Phoenix to develop a method for making corrections and appropriately updating quarterly reports.

Categories

Cash Management Reporting

Other Findings in this Audit

  • 51054 2022-101
    Significant Deficiency
  • 51055 2022-102
    Significant Deficiency
  • 51056 2022-103
    Significant Deficiency
  • 627496 2022-101
    Significant Deficiency
  • 627497 2022-102
    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