FAC Explorer

Finding 964735 (2023-101)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 300083
Organization: Mohave County (AZ)
Auditor: Fester & Chapman PLLC

AI Summary

  • Issue: The LATCF annual report overstated cumulative expenditures by $2,000,000 for the fiscal year ending June 30, 2023.
  • Impact: This overreporting affects compliance with the Local Assistance and Tribal Fund requirements.
  • Follow-up: Implement a review process where a management team member not involved in preparation approves the reports.

Finding Text

Condition: The cumulative expenditure amounts disclosed in the LATCF annual report for the fiscal year ended June 30, 2023 were inadvertently overstated by $2,000,000. Effect: The cumulative expenditures was overreported by $2,000,000 than actual expenditures. Cause: The County lacked proper internal controls over preparing and reviewing the required report. Criteria: The Local Assistance and Tribal Fund requires the submission of the LATCF annual report. The recipient-reported obligations and expenditures are tested as a required key line item. Recommendation: It is recommended that reports are reviewed and approved by a management team member who is not involved in preparation.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 388293 2023-101
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.22M
21.032 Local Assistance and Tribal Consistency Fund $4.00M
14.871 Section 8 Housing Choice Vouchers $3.31M
17.258 Wia Adult Program $1.39M
17.259 Wia Youth Activities $1.10M
14.879 Mainstream Vouchers $971,107
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $578,137
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $561,331
14.267 Continuum of Care Program $352,264
97.045 Cooperating Technical Partners $345,152
17.278 Wia Dislocated Worker Formula Grants $337,993
97.042 Emergency Management Performance Grants $337,268
93.268 Immunization Cooperative Agreements $327,847
93.136 Injury Prevention and Control Research and State and Community Based Programs $310,655
16.575 Crime Victim Assistance $276,244
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $247,227
14.241 Housing Opportunities for Persons with Aids $200,427
93.658 Foster Care_title IV-E $192,379
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $167,564
93.994 Maternal and Child Health Services Block Grant to the States $162,026
93.563 Child Support Enforcement $139,373
93.069 Public Health Emergency Preparedness $125,788
14.239 Home Investment Partnerships Program $116,370
93.667 Social Services Block Grant $111,382
95.001 High Intensity Drug Trafficking Areas Program $103,078
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $96,986
93.788 Opioid Str $80,234
21.023 Emergency Rental Assistance Program $76,121
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $69,681
93.940 Hiv Prevention Activities_health Department Based $65,018
93.053 Nutrition Services Incentive Program $60,066
84.425 Education Stabilization Fund $52,487
90.404 2018 Hava Election Security Grants $47,626
93.597 Grants to States for Access and Visitation Programs $35,531
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $31,047
16.554 National Criminal History Improvement Program (nchip) $29,709
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $27,916
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $21,313
20.600 State and Community Highway Safety $19,740
97.067 Homeland Security Grant Program $19,129
16.838 Comprehensive Opioid Abuse Site-Based Program $18,557
10.555 National School Lunch Program $17,643
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,983
10.553 School Breakfast Program $10,709
84.027 Special Education_grants to States $7,570
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $6,500
16.U01 US Marshals Service District Fugitive Apprehension Task Force $6,418
16.606 State Criminal Alien Assistance Program $5,005
16.607 Bulletproof Vest Partnership Program $4,586
93.008 Medical Reserve Corps Small Grant Program $4,586
10.665 Schools and Roads - Grants to States $4,490
66.463 Water Quality Cooperative Agreements $3,885
97.024 Emergency Food and Shelter National Board Program $2,700
10.664 Cooperative Forestry Assistance $1,464