TOWN OF QUARTZSITE, ARIZONA: single-audit findings

TOWN OF QUARTZSITE, ARIZONA

Quartzsite, AZ

The FY2023 single audit reports 1 finding: 1 material weakness.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending June 30, 2024, it was due March 31, 2025, 578 days earlier. It is expected because the FY2023 audit reported $852,825 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 8 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	8	24
Significant deficiencies	3 points each	0	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		8	100

Federal funding, FY2023

$852,825 in federal awards spent, across 5 programs. Largest funding agencies:

Agency	Spent
Department of the Treasury	$628,384
Department of Transportation	$177,809
Department of Homeland Security	$30,539

FY2023 audit

FAC record: 2023-06-GSAFAC-0000034758
Fiscal year end: June 30, 2023
Accepted by FAC: March 28, 2024
Federal spending: $852,825 · 5 programs
Major programs: 1
Score: 8 of 100

Finding 2023-002

material weakness

Program: CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
Compliance requirement: Procurement and suspension and debarment
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction.

Condition: During our audit of the Coronavirus State and Local Fiscal Recovery Funds, we noted that internal controls related to compliance with federal requirements over procurement, and suspension and debarment could be enhanced. It was noted that there were no policies and procedures to ensure that an entity the Town entered into a transaction with is not suspended or debarred.

Cause: The Town has not drafted policies and procedures to ensure vendors are not suspended or debarred.

Effect: The Town is at a greater risk of using a vendor that is suspended or debarred which would put the Town at risk of noncompliance with program requirements.

Recommendation: We recommend that the Town include in its policies and procedures additional procedures for the Town to verify vendors within the System for Award Management (SAM) Exclusions prior to engaging in a contract that is expected to equal or exceed $25,000. In addition, we recommend that the Town check the SAM Exclusions at least bi-annually for all vendors exceeding the threshold to ensure that no federal funds have been paid to excluded parties.