FAC Explorer

Audit 302249

FY End
2023-06-30
Total Expended
$9.88M
Findings
2
Programs
15
Organization: Winslow Unified School District No. 1 (AZ)
Year: 2023 Accepted: 2024-04-02
Auditor: Cwdl Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392101 2023-001 Significant Deficiency - L
968543 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $2.70M - 0
84.425 Education Stabilization Fund $2.59M Yes 0
84.010 Title I Grants to Local Educational Agencies $1.08M - 0
84.060 Indian Education_grants to Local Educational Agencies $279,214 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $235,431 - 0
84.367 Improving Teacher Quality State Grants $204,951 - 0
10.553 School Breakfast Program $182,451 Yes 0
10.555 National School Lunch Program $124,297 Yes 0
15.130 Indian Education_assistance to Schools $108,036 - 0
84.048 Career and Technical Education -- Basic Grants to States $66,770 - 0
84.424 Student Support and Academic Enrichment Program $61,618 - 0
10.559 Summer Food Service Program for Children $52,934 Yes 0
84.358 Rural Education $17,928 - 0
84.027 Special Education_grants to States $7,485 - 0
84.173 Special Education_preschool Grants $3,348 - 0

Contacts

Name Title Type
ZETHU5AAKUT4 Casey Hancock Auditee
9282888101 Dennis V Maschke Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The accompanying Schedule of Expenditures of Federal Awards includes the District's federal grant activity for the year ended June 30, 2023. The information in this 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.
Title: FEDERAL ASSISTANCE LISTING NUMBERS Accounting Policies: 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2023 Federal Assistance Listings. When no Federal Assistance Listings number had been assigned to a program, the 2-digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the 2-digit federal agency identifier and the word “unknown” were used.
Title: NON-CASH ASSISTANCE Accounting Policies: 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. Food donations as reported for the Child Nutrition Cluster represents the amount of donated food used during the fiscal year ended June 30, 2023. Commodities are valued at fair value at the time of donation.

Finding Details

Finding 2023-001
2023-001 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: 7AZ300AZ3 Questioned Costs: $71 – meal reimbursement over-claims. Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Cause: Clerical error. Effect: Noncompliance and internal control weakness. The District was overpaid $71. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over the preparation meal reimbursement claims to eliminate clerical errors. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Casey Hancock, Business Manager.
Finding 2023-001
2023-001 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: 7AZ300AZ3 Questioned Costs: $71 – meal reimbursement over-claims. Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Cause: Clerical error. Effect: Noncompliance and internal control weakness. The District was overpaid $71. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over the preparation meal reimbursement claims to eliminate clerical errors. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Casey Hancock, Business Manager.