FAC Explorer

Audit 10075

FY End
2022-06-30
Total Expended
$35.03M
Findings
14
Programs
19
Organization: Scottsdale Unified School District No. 48 (AZ)
Year: 2022 Accepted: 2024-01-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7709 2022-001 Material Weakness - L
7710 2022-001 Material Weakness - L
7711 2022-001 Material Weakness - L
7712 2022-001 Material Weakness - L
7713 2022-001 Material Weakness - L
7714 2022-001 Material Weakness - L
7715 2022-001 Material Weakness - L
584151 2022-001 Material Weakness - L
584152 2022-001 Material Weakness - L
584153 2022-001 Material Weakness - L
584154 2022-001 Material Weakness - L
584155 2022-001 Material Weakness - L
584156 2022-001 Material Weakness - L
584157 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $9.59M - 0
84.425U Covid 19 Elementary and Secondary School Emergency Relief $5.11M Yes 1
84.425D Covid 19 Elementary and Secondary School Emergency Relief $1.16M Yes 1
10.558 Child and Adult Care Food Program $1.08M - 0
10.553 School Breakfast Program $750,646 - 0
84.287 Twenty-First Century Community Learning Centers $607,549 - 0
10.555 National School Lunch Program $588,370 - 0
84.367 Improving Teacher Quality State Grants $529,353 - 0
84.048 Career and Technical Education -- Basic Grants to States $350,315 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $272,938 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $205,643 - 0
84.060 Indian Education_grants to Local Educational Agencies $174,468 - 0
84.424 Student Support and Academic Enrichment Program $173,608 - 0
84.365 English Language Acquisition State Grants $123,711 - 0
84.173 Special Education_preschool Grants $88,957 Yes 1
84.010 Title I Grants to Local Educational Agencies $67,404 Yes 0
15.130 Indian Education_assistance to Schools $20,491 - 0
10.542 Pandemic Ebt Food Benefits $5,814 - 0
84.027 Special Education_grants to States $2,173 Yes 1

Contacts

Name Title Type
XNKPKH4MYH54 Shannon Crosier Auditee
4804846221 Sandy Cronstrom Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the 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, Negative amounts shown on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Scottsdale Unified School District No. 48 did not elect to use the 10 percent de minimus indirect cost rate as covered in 2 CFR 200.414. The District used an indirect cost rate that was approved by the Arizona Department of Education. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Scottsdale Unified School District No. 48 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the 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, Negative amounts shown on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Scottsdale Unified School District No. 48 did not elect to use the 10 percent de minimus indirect cost rate as covered in 2 CFR 200.414. The District used an indirect cost rate that was approved by the Arizona Department of Education. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173) and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all federal expenditures reported by the appropriate assistance listing number. Condition/Context: Indirect costs for several grants were not included and expenditures were overreported in one of the District’s major programs. Questioned costs: None Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of Expenditures of Federal Awards. Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing the June 30, 2022 single audit reports to be recalled and re-issued. Repeat Finding: No Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards to its underlying accounting records to ensure that all journal entries are reflected and expenditures are properly reported. Views of responsible officials: There is no disagreement with the audit finding.