FAC Explorer

Audit 337211

FY End
2024-06-30
Total Expended
$10.92M
Findings
2
Programs
14
Organization: Buckeye Elementary School District No. 33 (AZ)
Year: 2024 Accepted: 2025-01-10
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518749 2024-001 Significant Deficiency - I
1095191 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $3.29M - 0
84.425 Education Stabilization Fund $3.29M Yes 0
84.027 Special Education_grants to States $1.09M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $970,578 Yes 0
84.010 Title I Grants to Local Educational Agencies $879,998 - 0
10.553 School Breakfast Program $428,098 - 0
84.367 Supporting Effective Instruction State Grant $230,657 - 0
84.377 School Improvement Grants $191,355 - 0
84.365 English Language Acquisition State Grants $118,975 - 0
10.559 Summer Food Service Program for Children $90,044 - 0
84.424 Student Support and Academic Enrichment Program $46,644 - 0
84.173 Special Education_preschool Grants $15,997 - 0
93.778 Medical Assistance Program $12,381 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $4,792 - 0

Contacts

Name Title Type
GC1PLJC48PF3 Cj Beckstrom Auditee
6239243456 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 Buckeye Elementary School District No. 33 under programs of the federal government for the year ended June 30, 2024. 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 2024-001
Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Repeat Finding: No Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Federal Award Number: ERMT‐21‐2016 Pass‐Through Agency: Arizona Governor’s Office Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement and Suspension and Debarment Criteria Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR §§200.318 through 200.326. Subrecipients must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. Condition The District did not follow Federal, State, and Board policies and regulations governing procurement. Cause The District’s review procedures over each transaction did not operate as designed. Effect The District was not in compliance with Federal, State, and Board policies and regulations governing procurement. Context The District procured a multi‐year professional development support services contract in the amount of $111,200 using quotations rather than issuing a formal procurement. The sample was not intended to be, and was not, a statistically valid sample. Recommendation Approvers of requisitions should ensure multi‐year purchases exceeding the formal procurement threshold are appropriately procured in accordance with Federal, State and Board policies and regulations. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Repeat Finding: No Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Federal Award Number: ERMT‐21‐2016 Pass‐Through Agency: Arizona Governor’s Office Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement and Suspension and Debarment Criteria Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR §§200.318 through 200.326. Subrecipients must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. Condition The District did not follow Federal, State, and Board policies and regulations governing procurement. Cause The District’s review procedures over each transaction did not operate as designed. Effect The District was not in compliance with Federal, State, and Board policies and regulations governing procurement. Context The District procured a multi‐year professional development support services contract in the amount of $111,200 using quotations rather than issuing a formal procurement. The sample was not intended to be, and was not, a statistically valid sample. Recommendation Approvers of requisitions should ensure multi‐year purchases exceeding the formal procurement threshold are appropriately procured in accordance with Federal, State and Board policies and regulations. Views of Responsible Officials See Corrective Action Plan.