FAC Explorer

Audit 23146

FY End
2022-06-30
Total Expended
$32.31M
Findings
6
Programs
17
Organization: Isaac Elementary School District No. 5 (AZ)
Year: 2022 Accepted: 2023-08-02
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22974 2022-001 Material Weakness - A
22975 2022-001 Material Weakness - A
22976 2022-001 Material Weakness - A
599416 2022-001 Material Weakness - A
599417 2022-001 Material Weakness - A
599418 2022-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $8.86M Yes 1
84.010 Title I Grants to Local Educational Agencies $4.70M - 0
10.559 Summer Food Service Program for Children $4.18M Yes 0
32.009 Covid-19 - Emergency Connectivity Fund Program $1.03M Yes 1
84.287 Twenty-First Century Community Learning Centers $1.02M Yes 0
84.027 Special Education_grants to States $910,567 - 0
84.367 Supporting Effective Instruction State Grants $683,340 - 0
84.365 English Language Acquisition State Grants $421,213 - 0
10.555 National School Lunch Program $294,825 Yes 0
10.582 Fresh Fruit and Vegetable Program $233,798 Yes 0
84.424 Student Support and Academic Enrichment Program $180,599 - 0
93.778 Medical Assistance Program $111,691 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $100,000 - 0
10.558 Child and Adult Care Food Program $95,842 - 0
84.173 Special Education_preschool Grants $51,564 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $25,725 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $5,814 - 0

Contacts

Name Title Type
EAYAR4RAM1K3 Lynn Lang Auditee
6024456742 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 Isaac Elementary School District No. 5 under programs of the federal government for the year ended June 30, 2022. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis 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 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425D 84.425U S425D210038 S425U210038 N/A N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Education, Federal Communications Commission Pass-Through Agency: Arizona Department of Education Type of Finding: Material Weakness Compliance Requirements: Activities Allowed or Unallowed CRITERIA According to 47 CFR Part 54, entities participating in the Emergency Connectivity Fund Program may not seek Emergency Connectivity Fund Program support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. CONDITION The District did not have adequate internal controls in place to ensure eligible expenditures were not reimbursed by other federal pandemic relief grants. CAUSE The District did not have a process in place to ensure that all necessary journal entries were posted to the accounting records to avoid duplicate reimbursement. EFFECT Audit adjustments were necessary to ensure eligible expenditures were not improperly reimbursed. CONTEXT The District was approved for the Emergency Connectivity Fund (ECF) Program in fall 2021 for eligible expenditures incurred in July and August 2021. The expenditures were also allowable under the Education Stabilization Fund (ESF) Program, and the District initially used these funds for the purchase. However, the District did not move the eligible expenditures from the ESF fund to the ECF fund in their accounting records until the audit adjustment was proposed. RECOMMENDATION The District should create processes to ensure all grant activity is properly recorded in the accounting records. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425D 84.425U S425D210038 S425U210038 N/A N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Education, Federal Communications Commission Pass-Through Agency: Arizona Department of Education Type of Finding: Material Weakness Compliance Requirements: Activities Allowed or Unallowed CRITERIA According to 47 CFR Part 54, entities participating in the Emergency Connectivity Fund Program may not seek Emergency Connectivity Fund Program support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. CONDITION The District did not have adequate internal controls in place to ensure eligible expenditures were not reimbursed by other federal pandemic relief grants. CAUSE The District did not have a process in place to ensure that all necessary journal entries were posted to the accounting records to avoid duplicate reimbursement. EFFECT Audit adjustments were necessary to ensure eligible expenditures were not improperly reimbursed. CONTEXT The District was approved for the Emergency Connectivity Fund (ECF) Program in fall 2021 for eligible expenditures incurred in July and August 2021. The expenditures were also allowable under the Education Stabilization Fund (ESF) Program, and the District initially used these funds for the purchase. However, the District did not move the eligible expenditures from the ESF fund to the ECF fund in their accounting records until the audit adjustment was proposed. RECOMMENDATION The District should create processes to ensure all grant activity is properly recorded in the accounting records. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425D 84.425U S425D210038 S425U210038 N/A N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Education, Federal Communications Commission Pass-Through Agency: Arizona Department of Education Type of Finding: Material Weakness Compliance Requirements: Activities Allowed or Unallowed CRITERIA According to 47 CFR Part 54, entities participating in the Emergency Connectivity Fund Program may not seek Emergency Connectivity Fund Program support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. CONDITION The District did not have adequate internal controls in place to ensure eligible expenditures were not reimbursed by other federal pandemic relief grants. CAUSE The District did not have a process in place to ensure that all necessary journal entries were posted to the accounting records to avoid duplicate reimbursement. EFFECT Audit adjustments were necessary to ensure eligible expenditures were not improperly reimbursed. CONTEXT The District was approved for the Emergency Connectivity Fund (ECF) Program in fall 2021 for eligible expenditures incurred in July and August 2021. The expenditures were also allowable under the Education Stabilization Fund (ESF) Program, and the District initially used these funds for the purchase. However, the District did not move the eligible expenditures from the ESF fund to the ECF fund in their accounting records until the audit adjustment was proposed. RECOMMENDATION The District should create processes to ensure all grant activity is properly recorded in the accounting records. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425D 84.425U S425D210038 S425U210038 N/A N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Education, Federal Communications Commission Pass-Through Agency: Arizona Department of Education Type of Finding: Material Weakness Compliance Requirements: Activities Allowed or Unallowed CRITERIA According to 47 CFR Part 54, entities participating in the Emergency Connectivity Fund Program may not seek Emergency Connectivity Fund Program support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. CONDITION The District did not have adequate internal controls in place to ensure eligible expenditures were not reimbursed by other federal pandemic relief grants. CAUSE The District did not have a process in place to ensure that all necessary journal entries were posted to the accounting records to avoid duplicate reimbursement. EFFECT Audit adjustments were necessary to ensure eligible expenditures were not improperly reimbursed. CONTEXT The District was approved for the Emergency Connectivity Fund (ECF) Program in fall 2021 for eligible expenditures incurred in July and August 2021. The expenditures were also allowable under the Education Stabilization Fund (ESF) Program, and the District initially used these funds for the purchase. However, the District did not move the eligible expenditures from the ESF fund to the ECF fund in their accounting records until the audit adjustment was proposed. RECOMMENDATION The District should create processes to ensure all grant activity is properly recorded in the accounting records. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425D 84.425U S425D210038 S425U210038 N/A N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Education, Federal Communications Commission Pass-Through Agency: Arizona Department of Education Type of Finding: Material Weakness Compliance Requirements: Activities Allowed or Unallowed CRITERIA According to 47 CFR Part 54, entities participating in the Emergency Connectivity Fund Program may not seek Emergency Connectivity Fund Program support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. CONDITION The District did not have adequate internal controls in place to ensure eligible expenditures were not reimbursed by other federal pandemic relief grants. CAUSE The District did not have a process in place to ensure that all necessary journal entries were posted to the accounting records to avoid duplicate reimbursement. EFFECT Audit adjustments were necessary to ensure eligible expenditures were not improperly reimbursed. CONTEXT The District was approved for the Emergency Connectivity Fund (ECF) Program in fall 2021 for eligible expenditures incurred in July and August 2021. The expenditures were also allowable under the Education Stabilization Fund (ESF) Program, and the District initially used these funds for the purchase. However, the District did not move the eligible expenditures from the ESF fund to the ECF fund in their accounting records until the audit adjustment was proposed. RECOMMENDATION The District should create processes to ensure all grant activity is properly recorded in the accounting records. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425D 84.425U S425D210038 S425U210038 N/A N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Education, Federal Communications Commission Pass-Through Agency: Arizona Department of Education Type of Finding: Material Weakness Compliance Requirements: Activities Allowed or Unallowed CRITERIA According to 47 CFR Part 54, entities participating in the Emergency Connectivity Fund Program may not seek Emergency Connectivity Fund Program support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. CONDITION The District did not have adequate internal controls in place to ensure eligible expenditures were not reimbursed by other federal pandemic relief grants. CAUSE The District did not have a process in place to ensure that all necessary journal entries were posted to the accounting records to avoid duplicate reimbursement. EFFECT Audit adjustments were necessary to ensure eligible expenditures were not improperly reimbursed. CONTEXT The District was approved for the Emergency Connectivity Fund (ECF) Program in fall 2021 for eligible expenditures incurred in July and August 2021. The expenditures were also allowable under the Education Stabilization Fund (ESF) Program, and the District initially used these funds for the purchase. However, the District did not move the eligible expenditures from the ESF fund to the ECF fund in their accounting records until the audit adjustment was proposed. RECOMMENDATION The District should create processes to ensure all grant activity is properly recorded in the accounting records. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.