FAC Explorer

Audit 33624

FY End
2022-06-30
Total Expended
$10.38M
Findings
8
Programs
16
Organization: Tolleson Elementary School District No. 17 (AZ)
Year: 2022 Accepted: 2023-05-17
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31154 2022-001 - - P
31155 2022-001 - - P
31156 2022-001 - - P
31157 2022-001 - - P
607596 2022-001 - - P
607597 2022-001 - - P
607598 2022-001 - - P
607599 2022-001 - - P

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $2.68M - 0
10.558 Child and Adult Care Food Program $1.53M - 0
84.010 Title I Grants to Local Educational Agencies $758,498 - 0
84.287 Twenty-First Century Community Learning Centers $596,227 - 0
32.009 Covid-19 Emergency Connectivity Fund $421,344 - 0
84.027 Special Education_grants to States $355,854 - 0
10.555 National School Lunch Program $158,887 - 0
84.367 Supporting Effective Instruction State Grants $69,219 - 0
84.365 English Language Acquisition State Grants $52,738 - 0
84.027 Covid-19 - Special Education Grants to States $46,349 - 0
93.778 Medical Assistance Program $27,377 - 0
10.555 Covid-19 - National School Lunch Program $15,595 - 0
84.425 Covid-19 - Education Stabilization Fund $13,437 Yes 1
84.173 Special Education_preschool Grants $7,860 - 0
84.173 Covid-19 - Special Education Preschool Grants $1,731 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $778 - 0

Contacts

Name Title Type
SEDFA1752G18 Dr. Myriam Roa Auditee
6232528428 Eric S. Taylor, Cpa, Cgfm 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 Tolleson Elementary School District No. 17 under programs of the federal government for the year ended June 30, 2022. 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 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 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 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, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.