FAC Explorer

Audit 19621

FY End
2022-06-30
Total Expended
$15.64M
Findings
8
Programs
15
Organization: Baboquivari Unified School District No. 40 (AZ)
Year: 2022 Accepted: 2023-06-05
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23194 2022-002 Significant Deficiency - F
23195 2022-002 Significant Deficiency - F
23196 2022-002 Significant Deficiency - F
23197 2022-002 Significant Deficiency - F
599636 2022-002 Significant Deficiency - F
599637 2022-002 Significant Deficiency - F
599638 2022-002 Significant Deficiency - F
599639 2022-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $8.11M - 0
84.425 Education Stabilization Fund $1.48M Yes 1
10.559 Summer Food Service Program for Children $1.15M - 0
84.010 Title I Grants to Local Educational Agencies $285,779 - 0
84.060 Indian Education_grants to Local Educational Agencies $237,521 - 0
84.027 Special Education_grants to States $175,081 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $117,695 - 0
84.367 Improving Teacher Quality State Grants $77,813 - 0
10.555 National School Lunch Program $66,741 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $35,303 - 0
10.645 Covid-19 Farm to School State Formula Grant $26,397 - 0
10.582 Fresh Fruit and Vegetable Program $26,142 - 0
84.358 Rural Education $12,172 - 0
84.173 Special Education_preschool Grants $3,669 - 0
10.542 Pandemic Ebt Food Benefits $3,063 - 0

Contacts

Name Title Type
UU16Z4WXLGJ6 Christina Ravago Auditee
5207191200 Guadalupe "lupita" Martinez Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Baboquivari Unified School District No. 40 (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.

Finding Details

Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.
Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.
Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.
Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.
Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.
Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.
Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.
Finding 2022-002
2022 ? 002 ? Equipment and Real Property Management Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Subpart D ? Property Standards including retaining audit evidence to support the physical inventory taken at the minimum of every two years. Additionally Per 2 CFR 200.303 (a) the District must establish and maintain effective internal control over the Federal ward that provides reasonable assurance that it is managing the federal award in compliance with federal status, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?internal Control integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: We were unable to obtain evidence of the physical inventory of property taken as required by the Uniform Guidance. Questioned costs: None. Cause: Due to the change in management, the District was not aware of the requirement. Effect: Failure to retain adequate records can cause the District to be out of compliance with 2 CFR Part 200. Repeat finding: No Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.