FAC Explorer

Audit 24196

FY End
2022-06-30
Total Expended
$945,257
Findings
6
Programs
12
Organization: St David Unified School District No. 21 (AZ)
Year: 2022 Accepted: 2023-05-22
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34347 2022-006 Significant Deficiency Yes L
34348 2022-006 Significant Deficiency Yes L
34349 2022-006 Significant Deficiency Yes L
610789 2022-006 Significant Deficiency Yes L
610790 2022-006 Significant Deficiency Yes L
610791 2022-006 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $331,831 Yes 0
32.009 Emergency Connectivity Fund Program $63,062 - 0
84.010 Title I Grants to Local Educational Agencies $34,596 - 0
84.358 Rural Education $28,662 - 0
10.559 Summer Food Service Program for Children $22,737 - 1
84.424 Student Support and Academic Enrichment Program $18,939 - 0
10.555 National School Lunch Program $18,004 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,978 - 0
84.173 Special Education_preschool Grants $9,335 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,831 - 0
84.367 Improving Teacher Quality State Grants $4,474 - 0
84.027 Special Education_grants to States $3,390 - 0

Contacts

Name Title Type
GK87S3H35HJ1 Natalie Judd Auditee
5207204781 Sandy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The purpose of the schedule of expenditures of federal awards (the Schedule) is to present a summary of those activities of St. David Unified School District No. 21 (the School) that have been financed by the U.S. government (federal awards). Federal awards received directly from federal agencies are included in the Schedule. Additionally, all federal awards passed through from other entities have been included in the Schedule. The School is required to match certain grant agreements, as defined in the grants, and these matching amounts are not included in the Schedule. The information in the Schedule is presented in accordance with requirements of Title 2CFR 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 School, it is not intended to and does not present the financial position or changes in fund balance or net position of St. David Unified School District No. 21. 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. Commodities are valued at fair value as provided by the U.S. Department of Agriculture. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-006
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.