FAC Explorer

Audit 316283

FY End
2023-06-30
Total Expended
$845,121
Findings
4
Programs
11
Organization: Naco Elementary School District No.23 (AZ)
Year: 2023 Accepted: 2024-07-30
Auditor: Cwdl Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479720 2023-005 Material Weakness - F
479721 2023-005 Material Weakness - F
1056162 2023-005 Material Weakness - F
1056163 2023-005 Material Weakness - F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $275,131 Yes 1
84.010 Title I Grants to Local Educational Agencies $131,912 - 0
84.027 Special Education_grants to States $87,949 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $52,345 - 0
16.710 Public Safety Partnership and Community Policing Grants $34,374 - 0
84.358 Rural Education $31,945 - 0
84.365 English Language Acquisition State Grants $28,533 - 0
10.553 School Breakfast Program $21,968 Yes 0
10.555 National School Lunch Program $11,786 Yes 0
84.367 Improving Teacher Quality State Grants $10,617 - 0
84.424 Student Support and Academic Enrichment Program $8,592 - 0

Contacts

Name Title Type
DARFCMBALGL9 Kristen King Auditee
5204325060 John Dominguez 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.
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 2023-005
Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: N/A Type of Finding: Material noncompliance and material weakness in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: The District did not provide a capital asset or stewardship listing to support three items purchased with Education Stabilization Fund was properly recorded in the District’s equipment listing. Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, any purchases with ESF funds in this category are subject to applicable inventory control, log maintenance, and disposition requirements consistent with Part 3, Section F, “Equipment/Real Property Management” of the Compliance Supplement. Cause: Management oversight. Effect: Noncompliance with Uniform Guidance and internal control weakness. 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: Kristen King, Business Manager
Finding 2023-005
Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: N/A Type of Finding: Material noncompliance and material weakness in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: The District did not provide a capital asset or stewardship listing to support three items purchased with Education Stabilization Fund was properly recorded in the District’s equipment listing. Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, any purchases with ESF funds in this category are subject to applicable inventory control, log maintenance, and disposition requirements consistent with Part 3, Section F, “Equipment/Real Property Management” of the Compliance Supplement. Cause: Management oversight. Effect: Noncompliance with Uniform Guidance and internal control weakness. 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: Kristen King, Business Manager
Finding 2023-005
Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: N/A Type of Finding: Material noncompliance and material weakness in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: The District did not provide a capital asset or stewardship listing to support three items purchased with Education Stabilization Fund was properly recorded in the District’s equipment listing. Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, any purchases with ESF funds in this category are subject to applicable inventory control, log maintenance, and disposition requirements consistent with Part 3, Section F, “Equipment/Real Property Management” of the Compliance Supplement. Cause: Management oversight. Effect: Noncompliance with Uniform Guidance and internal control weakness. 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: Kristen King, Business Manager
Finding 2023-005
Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: N/A Type of Finding: Material noncompliance and material weakness in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: The District did not provide a capital asset or stewardship listing to support three items purchased with Education Stabilization Fund was properly recorded in the District’s equipment listing. Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, any purchases with ESF funds in this category are subject to applicable inventory control, log maintenance, and disposition requirements consistent with Part 3, Section F, “Equipment/Real Property Management” of the Compliance Supplement. Cause: Management oversight. Effect: Noncompliance with Uniform Guidance and internal control weakness. 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: Kristen King, Business Manager