FAC Explorer

Audit 15863

FY End
2023-06-30
Total Expended
$8.81M
Findings
6
Programs
14
Organization: Murphy Elementary School District No. 21 (AZ)
Year: 2023 Accepted: 2024-02-06
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11916 2023-001 Significant Deficiency - LN
11917 2023-001 Significant Deficiency - LN
11918 2023-001 Significant Deficiency - LN
588358 2023-001 Significant Deficiency - LN
588359 2023-001 Significant Deficiency - LN
588360 2023-001 Significant Deficiency - LN

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.23M - 0
10.555 National School Lunch Program $876,097 Yes 1
84.027 Special Education_grants to States $485,202 - 0
10.553 School Breakfast Program $316,537 Yes 1
10.559 Summer Food Service Program for Children $290,536 Yes 1
32.009 Covid-19 Emergency Connectivity Fund Program $122,100 - 0
84.365 English Language Acquisition State Grants $74,670 - 0
10.558 Child and Adult Care Food Program $36,068 - 0
84.425 Covid-19 Education Stabilization Fund $30,955 Yes 0
84.367 Supporting Effective Instruction State Grant $27,824 - 0
84.027 Covid-19 Special Education_grants to States $26,770 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $18,305 - 0
84.173 Special Education_preschool Grants $13,988 - 0
84.173 Covid-19 Special Education_preschool Grants $1,096 - 0

Contacts

Name Title Type
WD37GFJN5XR8 Linda Cordova Auditee
6023535058 Jennifer L. Shields, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Murphy Elementary School District No. 21 under programs of the federal government for the year ended June 30, 2023. The information in the 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 District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any 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. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis indirect cost rate. The program titles and Assistance Listing numbers were obtained from the federal or pass‐through grantor or through sam.gov. If the three‐digit Assistance Listing extension is unknown, there is a U followed by a two‐digit number in the Assistance Listing extension to identify one or more Federal award lines from that program. The first Federal program with an unknown three‐digit extension is indicated with U01 for all award lines associated with that program, the second is U02, etc.

Finding Details

Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs, including the Child Nutrition Cluster. Condition The District lacked proper internal controls over supporting documentation. Cause The director of the program left in August 2023 and there was not an adequate filing system in place to ensure all files would be retained. Effect The District could not support the figures reported on the meal reimbursement claim and may not have been reimbursed for the proper number of meals served. The District may not have filed the verification report on time. Context During our review of the child nutrition cluster we noted the following:  Breakfast meals claimed on the January 2023 reimbursement claim could not be agreed to supporting documentation. Meals reported on the claim were less than the support.  It could not be determined if the Verification Summary Report was submitted by February 1. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure all supporting documentation is retained. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs, including the Child Nutrition Cluster. Condition The District lacked proper internal controls over supporting documentation. Cause The director of the program left in August 2023 and there was not an adequate filing system in place to ensure all files would be retained. Effect The District could not support the figures reported on the meal reimbursement claim and may not have been reimbursed for the proper number of meals served. The District may not have filed the verification report on time. Context During our review of the child nutrition cluster we noted the following:  Breakfast meals claimed on the January 2023 reimbursement claim could not be agreed to supporting documentation. Meals reported on the claim were less than the support.  It could not be determined if the Verification Summary Report was submitted by February 1. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure all supporting documentation is retained. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs, including the Child Nutrition Cluster. Condition The District lacked proper internal controls over supporting documentation. Cause The director of the program left in August 2023 and there was not an adequate filing system in place to ensure all files would be retained. Effect The District could not support the figures reported on the meal reimbursement claim and may not have been reimbursed for the proper number of meals served. The District may not have filed the verification report on time. Context During our review of the child nutrition cluster we noted the following:  Breakfast meals claimed on the January 2023 reimbursement claim could not be agreed to supporting documentation. Meals reported on the claim were less than the support.  It could not be determined if the Verification Summary Report was submitted by February 1. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure all supporting documentation is retained. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs, including the Child Nutrition Cluster. Condition The District lacked proper internal controls over supporting documentation. Cause The director of the program left in August 2023 and there was not an adequate filing system in place to ensure all files would be retained. Effect The District could not support the figures reported on the meal reimbursement claim and may not have been reimbursed for the proper number of meals served. The District may not have filed the verification report on time. Context During our review of the child nutrition cluster we noted the following:  Breakfast meals claimed on the January 2023 reimbursement claim could not be agreed to supporting documentation. Meals reported on the claim were less than the support.  It could not be determined if the Verification Summary Report was submitted by February 1. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure all supporting documentation is retained. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs, including the Child Nutrition Cluster. Condition The District lacked proper internal controls over supporting documentation. Cause The director of the program left in August 2023 and there was not an adequate filing system in place to ensure all files would be retained. Effect The District could not support the figures reported on the meal reimbursement claim and may not have been reimbursed for the proper number of meals served. The District may not have filed the verification report on time. Context During our review of the child nutrition cluster we noted the following:  Breakfast meals claimed on the January 2023 reimbursement claim could not be agreed to supporting documentation. Meals reported on the claim were less than the support.  It could not be determined if the Verification Summary Report was submitted by February 1. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure all supporting documentation is retained. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs, including the Child Nutrition Cluster. Condition The District lacked proper internal controls over supporting documentation. Cause The director of the program left in August 2023 and there was not an adequate filing system in place to ensure all files would be retained. Effect The District could not support the figures reported on the meal reimbursement claim and may not have been reimbursed for the proper number of meals served. The District may not have filed the verification report on time. Context During our review of the child nutrition cluster we noted the following:  Breakfast meals claimed on the January 2023 reimbursement claim could not be agreed to supporting documentation. Meals reported on the claim were less than the support.  It could not be determined if the Verification Summary Report was submitted by February 1. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure all supporting documentation is retained. Views of Responsible Officials See Corrective Action Plan.