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HomeMy WebLinkAboutSingle Audit Report June 30, 2023 Town of Marana, Arizona Report on Federal Awards June 30, 2023 Town of Marana, Arizona Table of Contents June 30, 2023 Page Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 1 Report on Compliance for the Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 3 Schedule of Expenditures of Federal Awards 6 Notes to Schedule of Expenditures of Federal Awards 7 Schedule of Findings and Questioned Costs 8 Baker Tilly US, LLP, trading as Baker Tilly, is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. © 202 Baker Tilly US, LLP Baker Tilly US, LLP, trading as Baker Tilly, is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. © 202 Baker Tilly US, LLP Town of Marana, Arizona Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2023 Federal AssistanceGrantor'sFederal Federal Grantor/Pass-Through Grantor/Program TitleListing NumberNumberExpenditures U.S. Department of Housing and Urban Development Community Development Block Grant - Entitlement Grant Cluster Passed through Pima County Community Development Block Grant 2021-202214.218CT-CR-22-182 $ 15,540 Community Development Block Grant 2022-202314.218CT-CR-23-18441,751 Total U.S. Department of Housing and Urban Development - CDBG Entitlement Grant Cluster 57,290 U.S. Department of Justice Direct Grant Bulletproof Vests16.607 2,038 Bulletproof Vests16.6073,785 Bulletproof Vests16.607 4,833 Drug Enforcement Administration16.001Resolution 2022-105 23,246 Passed through ACJC to City of Tucson - Counter Narcotics Alliance (Byrne)16.738DC-20-013 74,717 Total U.S. Department of Justice 108,618 Executive Office of the President, Office of National Drug Control Policy Passed through Pima County - High Intensity Drug Trafficking Program95.001HT-21-2930 19,765 High Intensity Drug Trafficking Program95.001HT-22-2930 113,791 High Intensity Drug Trafficking Program95.001HT-23-2930 6,064 Total Executive Office of the President, Office of National Drug Control Policy 139,620 U.S. Department of Transportation Highway Safety Cluster Passed through Governor's Office of Highway Safety- Selective Traffic Enforcement (Step/Speed)20.6002022-PTS-036 7,938 Selective Traffic Enforcement (Step/Speed)20.6002023-PTS-034 80,540 DUI/Impaired Driving Enforcement20.6002022-AL-018 14,208 DUI/Impaired Driving Enforcement20.6002023-AL-016 35,870 Total U.S. Department of Transportation - Highway Safety Cluster 138,557 U.S. Department of Homeland Security Passed through Arizona Department of Emergency and Military Affairs - Homeland Security Grant Program 97.067200420-02 6,300 Homeland Security Grant Program 97.067220431-01 149,349 Homeland Security Grant Program 97.06722-058 4,831 Total U.S. Department of Homeland Security *160,480 U.S. Department of Treasury Direct Grant VIA Marketing Grant21.027GR-ARPA-11112021-02-022 32,875 Secret Service21.004 3,883 Total U.S. Department of Treasury 36,758 Federal Aviation Administration Direct Grant COVID-19 - Airport Rescue Grant20.1063-04-0058-027-2022 59,000 COVID-19 - Airport Coronavirus Response Grant Program20.1063-04-0058-025-2021 23,000 Airport Improvement Program - Siting Study20.1063-04-0058-024-2021 11,621 Total Federal Aviation Administration 93,621 Federal Emergency Management Agency Passed through Arizona Department of Emergency and Military Affairs - Disaster Grants - Public Assistance (FEMA-4524-DR-AZ)97.036CV-382 28,459 Total Federal Emergency Management Agency 28,459 Total Expenditures of Federal Awards$ 763,403 * Denoted as a major program See notes to schedule of expenditures of federal awards 6 Town of Marana, Arizona Notes to Schedule of Expenditures of Federal Awards June 30, 2023 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Marana, Arizona under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Marana, Arizona, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town of Marana, Arizona. 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. 3. Indirect Cost Rate The Town of Marana, Arizona has not elected to use the 10% de minimis indirect cost rate. 7 Town of Marana, Arizona Schedule of Findings and Questioned Costs June 30, 2023 SectionI- Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP:Unmodified Internal control over financial reporting: Materialweakness (es) identified?yesXno Significant deficiency (ies) identified?yesXnone reported Noncompliance material to financial statements noted?yesXno Federal Awards Internal control over major programs: Material weakness (es) identified?yesXno Significant deficiency (ies) identified?yesXnone reported Type of programs:Unmodified Any audit findings disclosed that are requiredto be reported in accordance with section 2 CFR 200.516(a) of the Uniform Guidance?yesXno Auditee qualified as low-risk auditee?Xyesno Dollar threshold used to distinguish between type A and type B programs:$750,000 Identification of major federal programs: Assistance ListingNumber(s)Name of Federal Program or Cluster 97.067Homeland Security Grant Program SectionII-Financial Statement FindingsRequired to be Reported in Accordance with Government Auditing Standards None SectionIII-FederalAwardsFindings and Questioned Costs None 8