Finding Text
Federal program information:
Funding agencies: U.S. Department of Agriculture; U.S. Department of Transportation, U.S. Department of Treasury
Titles: Forest Service Schools and Roads Cluster; Watershed Protection and Flood Prevention; Airport Improvement Program; Coronavirus State and Local Fiscal Recovery Funds.
Assistance Listing Number: 10.665; 10.904; 20.106; 21.027
Award numbers and years None; NR209457XXXXC004; 3-04-0009-014-2020; None and GR-ARPA-GLCF-070121-01; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; July 1, 2021 through June 30, 2022; March 1, 2021 through December 31, 2024 and July 1, 2021 through June 30, 2022
Pass-through grantor N/A; N/A; N/A; N/A and Arizona Office of the Governor
Compliance Requirements: Reporting
Questioned Costs: Not applicable
Criteria: 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period.
Condition: The County did not submit its single audit reporting package or data collection form within the required deadline. This finding is similar to prior year finding 2021-103
Cause and Effect: The County experienced turnover in some of the departments administering federal funds. As a result, documents were not available in a timely enough manner to meet the single audit deadline of March 31, 2023.
Auditors’ Recommendations: The County should monitor federal awards account reconciliations and the required documentation to ensure that all information is organized and available for subsequent review in a timely manner.