FAC Explorer

Audit 300917

FY End
2023-06-30
Total Expended
$3.02M
Findings
6
Programs
17
Organization: Williams Unified School District No. 2 (AZ)
Year: 2023 Accepted: 2024-03-29
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390058 2023-001 Significant Deficiency - L
390059 2023-001 Significant Deficiency - L
390060 2023-001 Significant Deficiency - L
966500 2023-001 Significant Deficiency - L
966501 2023-001 Significant Deficiency - L
966502 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $377,642 - 0
10.665 Schools and Roads - Grants to States $158,105 - 0
84.027 Special Education_grants to States $144,650 - 0
84.287 Twenty-First Century Community Learning Centers $107,300 - 0
10.553 School Breakfast Program $39,677 - 0
93.778 Medical Assistance Program $31,754 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,656 - 0
84.196 Education for Homeless Children and Youth $24,424 - 0
84.358 Rural Education $20,926 - 0
10.555 National School Lunch Program $19,012 - 0
84.367 Supporting Effective Instruction State Grants $17,721 - 0
84.425 Covid-19 Education Stabilization Fund $15,214 Yes 1
10.559 Summer Food Service Program for Children $7,837 - 0
84.365 English Language Acquisition State Grants $7,068 - 0
84.173 Covid-19 Special Education_preschool Grants $6,310 - 0
84.424 Student Support and Academic Enrichment Program $6,004 - 0
84.173 Special Education_preschool Grants $2,307 - 0

Contacts

Name Title Type
FN3LCKMLPYC8 Brianne Ford Auditee
9286354473 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 Williams Unified School District No. 2 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 Number: S425D210038, S425U210038, S425W210003 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 Emergency Relief (ESSER) I, II, & III ‐ Use of Funds Detail report could not be agreed to the District’s accounting records. Cause Fiscal year 2023 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 general ledger expenditures. 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
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 Number: S425D210038, S425U210038, S425W210003 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 Emergency Relief (ESSER) I, II, & III ‐ Use of Funds Detail report could not be agreed to the District’s accounting records. Cause Fiscal year 2023 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 general ledger expenditures. 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
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 Number: S425D210038, S425U210038, S425W210003 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 Emergency Relief (ESSER) I, II, & III ‐ Use of Funds Detail report could not be agreed to the District’s accounting records. Cause Fiscal year 2023 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 general ledger expenditures. 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
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 Number: S425D210038, S425U210038, S425W210003 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 Emergency Relief (ESSER) I, II, & III ‐ Use of Funds Detail report could not be agreed to the District’s accounting records. Cause Fiscal year 2023 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 general ledger expenditures. 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
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 Number: S425D210038, S425U210038, S425W210003 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 Emergency Relief (ESSER) I, II, & III ‐ Use of Funds Detail report could not be agreed to the District’s accounting records. Cause Fiscal year 2023 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 general ledger expenditures. 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
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 Number: S425D210038, S425U210038, S425W210003 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 Emergency Relief (ESSER) I, II, & III ‐ Use of Funds Detail report could not be agreed to the District’s accounting records. Cause Fiscal year 2023 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 general ledger expenditures. 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.