FAC Explorer

Audit 291943

FY End
2023-06-30
Total Expended
$59.22M
Findings
18
Programs
23
Organization: Chinle Unified School District No. 24 (AZ)
Year: 2023 Accepted: 2024-02-23
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370305 2023-001 Significant Deficiency Yes N
370306 2023-001 Significant Deficiency Yes N
370307 2023-001 Significant Deficiency Yes N
370308 2023-001 Significant Deficiency Yes N
370309 2023-001 Significant Deficiency Yes N
370310 2023-002 Significant Deficiency - L
370311 2023-002 Significant Deficiency - L
370312 2023-002 Significant Deficiency - L
370313 2023-002 Significant Deficiency - L
946747 2023-001 Significant Deficiency Yes N
946748 2023-001 Significant Deficiency Yes N
946749 2023-001 Significant Deficiency Yes N
946750 2023-001 Significant Deficiency Yes N
946751 2023-001 Significant Deficiency Yes N
946752 2023-002 Significant Deficiency - L
946753 2023-002 Significant Deficiency - L
946754 2023-002 Significant Deficiency - L
946755 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $38.78M - 1
84.010 Title I Grants to Local Educational Agencies $4.75M Yes 0
10.555 National School Lunch Program $2.21M Yes 0
10.553 School Breakfast Program $820,847 Yes 0
84.060 Indian Education_grants to Local Educational Agencies $740,665 - 0
84.027 Special Education_grants to States $615,940 - 0
84.367 Improving Teacher Quality State Grants $415,100 - 0
84.425 Covid-19 Education Stabilization Fund $412,312 Yes 2
15.130 Indian Education_assistance to Schools $393,987 - 0
84.424 Student Support and Academic Enrichment Program $219,062 - 0
84.048 Career and Technical Education -- Basic Grants to States $194,195 - 0
10.558 Child and Adult Care Food Program $143,417 - 0
10.559 Summer Food Service Program for Children $128,623 Yes 0
10.582 Fresh Fruit and Vegetable Program $122,381 Yes 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $110,683 - 0
12.357 Rotc Language and Culture Training Grants $62,317 - 0
84.027 Covid-19 Special Education_grants to States $38,004 - 0
84.365 English Language Acquisition State Grants $38,004 - 0
84.287 Twenty-First Century Community Learning Centers $27,120 - 0
84.358 Rural Education $23,351 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $20,529 - 0
84.173 Covid-19 Special Education_preschool Grants $10,399 - 0
84.173 Special Education_preschool Grants $5,562 - 0

Contacts

Name Title Type
SYUFHH7DNAN7 Priscine Jones Auditee
9286749630 Michael Loren Lauzon, Cpa, Mba 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 Chinle Unified School District No. 24 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. Pass-through 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: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-002
Finding Number: 2023-002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S Department of Education Federal Award Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.