FAC Explorer

Audit 305279

FY End
2023-06-30
Total Expended
$205.00M
Findings
12
Programs
29
Organization: Tucson Unified School District No. 1 (AZ)
Year: 2023 Accepted: 2024-05-01
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395649 2023-001 Significant Deficiency Yes F
395650 2023-001 Significant Deficiency Yes F
395651 2023-001 Significant Deficiency Yes F
395652 2023-001 Significant Deficiency Yes F
395653 2023-001 Significant Deficiency Yes F
395654 2023-001 Significant Deficiency Yes F
972091 2023-001 Significant Deficiency Yes F
972092 2023-001 Significant Deficiency Yes F
972093 2023-001 Significant Deficiency Yes F
972094 2023-001 Significant Deficiency Yes F
972095 2023-001 Significant Deficiency Yes F
972096 2023-001 Significant Deficiency Yes F

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $26.44M Yes 0
84.027 Special Education_grants to States $9.76M - 0
32.009 Covid-19 Emergency Connectivity Fund Program $3.77M Yes 1
84.367 Supporting Effective Instruction State Grants $3.49M Yes 0
93.778 Medical Assistance Program $2.64M - 0
10.553 School Breakfast Program $2.26M - 0
84.287 Twenty-First Century Community Learning Centers $2.23M - 0
84.424 Student Support and Academic Enrichment Program $1.99M - 0
10.555 National School Lunch Program $1.53M - 0
84.041 Impact Aid $1.49M - 0
84.048 Career and Technical Education -- Basic Grants to States $1.49M - 0
84.027 Covid-19 Special Education_grants to States $1.09M - 0
10.559 Summer Food Service Program for Children $798,355 - 0
84.365 English Language Acquisition State Grants $651,287 - 0
84.060 Indian Education_grants to Local Educational Agencies $450,975 - 0
84.371 Comprehensive Literacy Development $284,039 - 0
84.425 Covid-19 Education Stabilization Fund $213,353 Yes 1
84.173 Special Education_preschool Grants $197,033 - 0
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $148,492 - 0
10.582 Fresh Fruit and Vegetable Program $119,115 - 0
84.196 Education for Homeless Children and Youth $100,630 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $83,993 - 0
12.U01 Rotc $68,197 - 0
15.130 Indian Education_assistance to Schools $50,395 - 0
10.558 Child and Adult Care Food Program $27,208 - 0
84.173 Covid-19 Special Education_preschool Grants $11,202 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $6,000 Yes 0
84.310 Statewide Family Engagement Centers $2,908 - 0
84.377 School Improvement Grants $804 - 0

Contacts

Name Title Type
J1PVZD6TFYN8 Ricky D. Hernandez Auditee
5202256493 Christopher W. Heinfeld, CPA 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 Tucson Unified School District No. 1 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. 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: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: Yes, 2022‐002 Program Names/Assistance Listing Titles: COVID‐19 Education Stabilization Fund; COVID‐19 Emergency Connectivity Fund Program Assistance Listing Numbers: 84.425C, 84.425D, 84.425D, 84.425U, 84.425W, 32.009 Federal Award Numbers: N/A, S425D200038, S425D210038, S425U210038, S425W210003, N/A Questioned Costs: N/A Federal Agency(ies): U.S. Department of Education, Federal Communications Commission Pass‐Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Equipment and Real Property Management Criteria According to Office of Management and Budget Uniform Guidance requirements 2 CFR §200.313(d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition The District did not have documentation to support that a physical inventory was performed and reconciled at least once in the past two years. Cause Due to a cyber security incident, physical inventory records could not be recovered. Effect The District was not in compliance with the requirements set forth by the federal government. Context The District did not maintain documentation for the most recent physical inventory in July 2022 due to data loss from a cyber security incident. The District last performed and reconciled a physical inventory in fiscal year 2015. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that a physical inventory is performed and reconciled to asset records at least once every two years. Views of Responsible Officials See Corrective Action Plan.