FAC Explorer

Audit 290291

FY End
2023-06-30
Total Expended
$15.12M
Findings
10
Programs
19
Organization: Avondale Elementary School District No. 44 (AZ)
Year: 2023 Accepted: 2024-02-13
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
367079 2023-001 Significant Deficiency - L
367080 2023-001 Significant Deficiency - L
367081 2023-001 Significant Deficiency - L
367082 2023-001 Significant Deficiency - L
367083 2023-001 Significant Deficiency - L
943521 2023-001 Significant Deficiency - L
943522 2023-001 Significant Deficiency - L
943523 2023-001 Significant Deficiency - L
943524 2023-001 Significant Deficiency - L
943525 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $1.81M Yes 1
84.027 Special Education_grants to States $1.64M Yes 0
84.010 Title I Grants to Local Educational Agencies $1.50M - 0
84.011 Migrant Education_state Grant Program $688,670 - 0
32.009 Covid-19 Emergency Connectivity Fund Program $598,290 - 0
10.553 School Breakfast Program $566,119 Yes 1
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $359,904 Yes 0
84.287 Twenty-First Century Community Learning Centers $333,313 - 0
84.367 Supporting Effective Instruction State Grants $228,514 - 0
10.555 National School Lunch Program $197,588 Yes 1
84.424 Student Support and Academic Enrichment Program $134,479 - 0
84.365 English Language Acquisition State Grants $102,617 - 0
84.425 Covid-19 Education Stabilization Fund $94,547 Yes 0
84.027 Covid-19 Special Education_grants to States $82,051 Yes 0
93.778 Medical Assistance Program $35,088 - 0
10.555 Covid-19 National School Lunch Program $23,835 Yes 1
84.173 Covid-19 Special Education_preschool Grants $13,824 Yes 0
84.173 Special Education_preschool Grants $11,412 Yes 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $1,618 - 0

Contacts

Name Title Type
CL6YDU7H4CA6 Shannon Kavanagh Auditee
6237725013 Eric S. Taylor, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Significant Accounting Policies Used in Preparing the SEFA Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Avondale Elementary School District No. 44 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 accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Avondale Elementary School District No. 44 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.
Title: 10% De Minimis Indirect Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Avondale Elementary School District No. 44 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 auditee did not use the de minimis indirect cost rate.
Title: Assistance Listing Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Avondale Elementary School District No. 44 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
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Findings and Questioned Costs Related to Federal Awards 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 Agriculture Federal Award Number: 6AZ300400, 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $1,070 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The  District  did  not  have  internal  controls  in  place  to  ensure  the  number  of  meals  reported  for  reimbursement agreed to supporting documentation. Cause Adequate supporting documentation was not maintained. Effect The  District  did  not  comply  with  reporting  compliance  requirements  for  the  Child  Nutrition  Cluster. Context For the three months reviewed: • On the November claim, the District over claimed the number of paid breakfasts by 2,139. • On the March claim, the District under claimed the number of paid snacks by 10. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure adequate supporting documentation is maintained and the monthly meal reimbursements are reviewed by management before submission to the Arizona Department of Education. Views of Responsible Officials See Corrective Action Plan.