FAC Explorer

Audit 293730

FY End
2023-06-30
Total Expended
$19.64M
Findings
10
Programs
20
Organization: Pendergast Elementary School District No. 92 (AZ)
Year: 2023 Accepted: 2024-03-06
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372650 2023-001 Significant Deficiency - L
372651 2023-001 Significant Deficiency - L
372652 2023-001 Significant Deficiency - L
372653 2023-001 Significant Deficiency - L
372654 2023-001 Significant Deficiency - L
949092 2023-001 Significant Deficiency - L
949093 2023-001 Significant Deficiency - L
949094 2023-001 Significant Deficiency - L
949095 2023-001 Significant Deficiency - L
949096 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.97M - 0
84.027 Special Education_grants to States $1.96M - 0
10.553 School Breakfast Program $1.73M Yes 1
10.559 Summer Food Service Program for Children $1.06M Yes 1
93.778 Medical Assistance Program $666,941 - 0
84.367 Supporting Effective Instruction State Grants $442,883 - 0
84.027 Covid-19 Special Education_grants to States $261,531 - 0
84.287 Twenty-First Century Community Learning Centers $204,190 - 0
84.365 English Language Acquisition State Grants $169,529 - 0
10.555 National School Lunch Program $154,379 Yes 1
84.173 Special Education_preschool Grants $113,801 - 0
16.710 Public Safety Partnership and Community Policing Grants $32,490 - 0
32.009 Covid-19 Emergency Connectivity Fund Program $22,185 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $12,592 - 0
84.196 Education for Homeless Children and Youth $12,245 - 0
10.558 Child and Adult Care Food Program $11,364 - 0
84.173 Covid-19 Special Education_preschool Grants $9,084 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $8,163 - 0
84.425 Covid-19 Education Stabilization Fund $5,408 Yes 0
10.555 Covid-19 National School Lunch Program $1,748 Yes 1

Contacts

Name Title Type
FT6BFLMJNJM4 Joanne Fimbres Auditee
6237722200 Eric S. Taylor, 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 Pendergast Elementary School District No. 92 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 School, it is not intended to and does not present the financial position, changes in net position or cash flows of the School. 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: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim. Condition The District was not in compliance with 7 CFR §210.8. Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission. Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster. Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission. The sample was not intended to be, and was not, a statistically valid sample. Findings and Questioned Costs Related to Federal Awards Finding Number: 2023-001 Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end. Views of Responsible Officials See Corrective Action Plan.