Arizona · Local government · $10M-$50M in federal spending

Mohave County, Arizona

Kingman, AZ

The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2024, FY2025.

Score: 0 of 100 (FY2025 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Max
Material weaknesses	8 points each	24
Significant deficiencies	3 points each	9
Repeat findings	5 points each	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	15
Questioned costs	known amount of $25,000 or more, by share and dollars	15
Going concern	auditor included a going-concern paragraph	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	5
Score		100

Federal funding, FY2025

$27,694,666 in federal awards spent, across 44 programs. Largest funding agencies:

Agency	Spent
Department of the Treasury	$14,707,532
Department of Housing and Urban Development	$7,016,802
Department of Health and Human Services	$2,244,443

FY2025 audit

FAC record: 2025-06-GSAFAC-0000411861
Fiscal year end: June 30, 2025
Accepted by FAC: March 30, 2026
Federal spending: $27,694,666 · 44 programs
Major programs: 2
Score: 0 of 100

No findings reported.

FY2024 audit

FAC record: 2024-06-GSAFAC-0000363769
Fiscal year end: June 30, 2024
Accepted by FAC: March 31, 2025
Federal spending: $30,819,773 · 45 programs
Major programs: 4
Score: 3 of 100

Finding 2024-101

significant deficiencyother matters

Program: WIOA CLUSTER (17.258, 17.259, 17.278)
Compliance requirement: Reporting
FAC record: FY2024 audit on fac.gov

Finding text from the filing

Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract.

Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner.

Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner.

Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports.

Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting.

Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.