FAC Explorer

Audit 300772

FY End
2023-06-30
Total Expended
$23.13M
Findings
6
Programs
19
Organization: Kayenta Unified School District No.27 (AZ)
Year: 2023 Accepted: 2024-03-29
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389887 2023-001 Material Weakness - L
389888 2023-001 Material Weakness - L
389889 2023-001 Material Weakness - L
966329 2023-001 Material Weakness - L
966330 2023-001 Material Weakness - L
966331 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $12.68M Yes 0
84.425 Covid-19 Education Stabilization Fund $3.94M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.97M - 0
32.009 Covid-19 Emergency Connectivity Fund Program $1.23M Yes 0
10.555 National School Lunch Program $985,430 - 0
84.027 Special Education_grants to States $420,626 - 0
84.060 Indian Education_grants to Local Educational Agencies $287,146 - 0
10.553 School Breakfast Program $225,687 - 0
84.424 Student Support and Academic Enrichment Program $212,780 - 0
15.130 Indian Education_assistance to Schools $212,717 - 0
84.367 Improving Teacher Quality State Grants $111,988 - 0
84.048 Career and Technical Education -- Basic Grants to States $86,048 - 0
10.559 Summer Food Service Program for Children $65,918 - 0
12.357 Rotc Language and Culture Training Grants $65,759 - 0
84.027 Covid-19special Education_grants to States $34,913 - 0
93.778 Medical Assistance Program $25,392 - 0
84.173 Special Education_preschool Grants $6,802 - 0
84.365 English Language Acquisition State Grants $6,163 - 0
84.173 Covid-19 Special Education_preschool Grants $4,095 - 0

Contacts

Name Title Type
T8VAMD7Q7817 Arlene Laughter Auditee
9286972001 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 Kayenta Unified School District No. 27 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: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Lack of management oversight contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. 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: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Lack of management oversight contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. 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: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Lack of management oversight contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. 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: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Lack of management oversight contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. 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: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Lack of management oversight contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. 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: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Lack of management oversight contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. Views of Responsible Officials See Corrective Action Plan.