Regular Fire Board Meeting - July 10, 2024

GANADO FIRE DISTRICT Schedule of Findings and Questioned Costs Year Ended June 30, 2023

Finding 2023-001

Compliance Deficiency in meeting reporting deadlines

Condition :

The Annual Financial Audit was not done and submitted to the Apache County Treasurer’s Office and to the Clerk of the Board of Supervisors until after the state mandated deadline.

Criteria:

ARS 48-253 A. Each district that is organized under this title, that is not exempt under subsection G or H of this section and that is required to make an annual report under this article shall have its reports audited in accordance with generally accepted government auditing standards... ARS 48-251 B. The secretary or other officer of the district governing board shall submit the report within two hundred forty days of the close of the district's fiscal year to the clerk of the board of supervisors of each county in which the district is located.

Cause :

The District administration unintentionally overlooked the deadline for submitting the required information. This occurred during a lock-down on the Navajo Nation as a result of the COVID Pandemic which impacted District personnel’s ability to perform regular duties.

Effect:

This caused the District to be out of compliance with statutory requirements.

Questioned Costs :

None

Recommendations : The District administration and governing board should review the statutes regarding the annual financial Audit of a fire district and change procedures to assure compliance with legal requirements.

District Response:

District administration has revised their procedures to comply with the statute and will meet all deadlines in the future.

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