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

Mohave County

Kingman, AZ

The FY2023 single audit reports 1 finding: 1 significant deficiency.

Score: 3 of 100 (FY2023 audit)

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

Part	Rule	Points	Max
Material weaknesses	8 points each	0	24
Significant deficiencies	3 points each	3	9
Repeat findings	5 points each	0	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	0	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	0	15
Questioned costs	known amount of $25,000 or more, by share and dollars	0	15
Going concern	auditor included a going-concern paragraph	0	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	0	5
Score		3	100

Federal funding, FY2023

$26,365,803 in federal awards spent, across 49 programs. Largest funding agencies:

Agency	Spent
Department of the Treasury	$13,343,573
Department of Housing and Urban Development	$5,208,403
Department of Labor	$2,825,061

FY2023 audit

FAC record: 2023-06-GSAFAC-0000032474
Fiscal year end: June 30, 2023
Accepted by FAC: March 28, 2024
Federal spending: $26,365,803 · 49 programs
Major programs: 3
Score: 3 of 100

Finding 2023-101

significant deficiency

Program: LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND (21.032)
Compliance requirement: Reporting
FAC record: FY2023 audit on fac.gov

Finding text from the filing

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.