EIN: 866000458
UEI: NUU1FSZDY653
Audited by: Fester & Chapman, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 29, 2026 (18 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on March 27, 2021 — management decision was due September 27, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
2019-101 CFDA number and name: 93.069 Public Health Emergency Preparedness Award number and year: ADHS17-133191, July 1, 2018 through June 30, 2019 Federal agency: U.S. Department of Health and Human Services Pass-through grantor: Arizona Department of Health Services Compliance requirements: Cash management and reporting Questioned costs: None Condition and context?The County did not review any of its 18 contractor expenditure reports for accuracy prior to submitting them to the pass-through grantor. However, we noted no unallowable costs or errors on these reports. Criteria?The County must establish and maintain effective internal control over its federal award that provides reasonable assurance that it is managing them in compliance with all applicable laws, regulations, and award terms. (2 CFR ?200.303) Effect?There is an elevated risk that the County could submit erroneous contractor expenditure reports to the pass-through grantor and receive federal program monies that it is not entitled to if it does not review reports for accuracy to ensure that they do not include improper, duplicate, or unallowable costs or activities. Cause?The County did not have adequate policies and procedures to require an independent review and approval of its contractor expenditure reports prior to submitting them to the pass-through grantor. Recommendation?To help ensure that the County submits accurate reports to the pass-through grantor and receives federal program monies for only those costs and activities that are allowable, the County should develop and implement written policies and procedures requiring an independent review and approval of its contractor expenditure reports prior to submitting them to the pass-through grantor. The County?s responsible officials? views and planned corrective action are in its corrective action plan at the end of this report.
Show full finding ▾Hide full finding ▴2019-101 CFDA number and name: 93.069 Public Health Emergency Preparedness Award number and year: ADHS17-133191, July 1, 2018 through June 30, 2019 Federal agency: U.S. Department of Health and Human Services Pass-through grantor: Arizona Department of Health Services Compliance requirements: Cash management and reporting Questioned costs: None Condition and context?The County did not review any of its 18 contractor expenditure reports for accuracy prior to submitting them to the pass-through grantor. However, we noted no unallowable costs or errors on these reports. Criteria?The County must establish and maintain effective internal control over its federal award that provides reasonable assurance that it is managing them in compliance with all applicable laws, regulations, and award terms. (2 CFR ?200.303) Effect?There is an elevated risk that the County could submit erroneous contractor expenditure reports to the pass-through grantor and receive federal program monies that it is not entitled to if it does not review reports for accuracy to ensure that they do not include improper, duplicate, or unallowable costs or activities. Cause?The County did not have adequate policies and procedures to require an independent review and approval of its contractor expenditure reports prior to submitting them to the pass-through grantor. Recommendation?To help ensure that the County submits accurate reports to the pass-through grantor and receives federal program monies for only those costs and activities that are allowable, the County should develop and implement written policies and procedures requiring an independent review and approval of its contractor expenditure reports prior to submitting them to the pass-through grantor. The County?s responsible officials? views and planned corrective action are in its corrective action plan at the end of this report.
Finding number: 2019-101 Cash management and reporting CFDA number and name: 93.069 Public Health Emergency Preparedness Questioned Costs: None Contact person: Brian Douglas, Health Director Anticipated completion date: March 2020 Response: Concur Corrective action plan: As of March 2020, one employee will prepare and initial monthly contractor expenditure reports. The reports will be reviewed for accuracy and signed by the Health Director prior to submission.
FAC accepted this audit on March 20, 2019 — management decision was due September 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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