FAC Explorer

Audit 298163

FY End
2023-06-30
Total Expended
$7.96M
Findings
8
Programs
21
Organization: Snowflake Unified School District No. 5 (AZ)
Year: 2023 Accepted: 2024-03-26
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
385071 2023-001 Significant Deficiency - LN
385072 2023-001 Significant Deficiency - LN
385073 2023-001 Significant Deficiency - LN
385074 2023-001 Significant Deficiency - LN
961513 2023-001 Significant Deficiency - LN
961514 2023-001 Significant Deficiency - LN
961515 2023-001 Significant Deficiency - LN
961516 2023-001 Significant Deficiency - LN

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $974,706 - 0
10.555 National School Lunch Program $655,684 Yes 1
84.027 Special Education_grants to States $579,824 - 0
15.130 Indian Education_assistance to Schools $257,448 - 0
10.665 Schools and Roads - Grants to States $173,396 - 0
84.367 Improving Teacher Quality State Grants $143,164 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $90,027 - 0
10.555 Covid-19 National School Lunch Program $76,708 Yes 1
84.424 Student Support and Academic Enrichment Program $72,122 - 0
84.358 Rural Education $65,876 - 0
84.048 Career and Technical Education -- Basic Grants to States $51,189 - 0
93.778 Medical Assistance Program $51,125 - 0
10.553 School Breakfast Program $46,838 Yes 1
84.060 Indian Education_grants to Local Educational Agencies $36,093 - 0
84.173 Special Education_preschool Grants $21,224 - 0
84.027 Covid-19 Special Education_grants to States $16,132 - 0
10.559 Summer Food Service Program for Children $14,548 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,223 - 0
84.365 English Language Acquisition State Grants $5,112 - 0
84.425 Covid-19 Education Stabilization Fund $3,080 Yes 0
84.173 Covid-19 Special Education_preschool Grants $2,259 - 0

Contacts

Name Title Type
V6QTJJR29XL4 C. Mark Ollerton Auditee
9285364156 Michael Loren Lauzon, Cpa, Mba Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Numbers Accounting Policies: Significant Accounting Policies Used in Preparing the SEFA The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Snowflake Unified School District No. 5 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 mimimis 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. 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: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting, Special Tests and Provisions Criteria According to 7 CFR §210.8, §220.11, §215.10, and §225.15(c), the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Additionally, the District must verify the current free and reduced‐price eligibility of households selected from a sample of applications based on the total number of approved applications on file on October 1 by November 15 of each school year. Condition Paid meals per National School Lunch Program (NSLP) Claims did not agree to supporting documentation. Additionally, eligible free and reduced‐price student counts per the School Food Authority (SFA) Verification Collection Report did not agree to supporting documentation. Cause District management did not provide adequate oversight over the food service department to ensure records and other relevant support documentation were maintained in accordance with District policies. Effect The District did not comply with eligibility and reporting compliance requirements for the Child Nutrition Cluster. Context Paid meals served for one month at two school sites per NSLP Claims did not agree to District documentation, under‐reported by 300 and over‐reported by 3 meals respectively. Additionally, the number of applications per SFA did not agree to District documentation, under‐reported by 12 and two students respectively. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that management provides adequate oversight over the food service department to ensure records and other relevant support documentation are maintained in accordance with District policies and Child Nutrition Cluster program. Views of Responsible Officials See Corrective Action Plan.