FAC Explorer

Audit 346267

FY End
2024-06-30
Total Expended
$35.70M
Findings
4
Programs
16
Organization: Glendale Union High School District No. 205 (AZ)
Year: 2024 Accepted: 2025-03-14
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528203 2024-001 Significant Deficiency - L
528204 2024-001 Significant Deficiency - L
1104645 2024-001 Significant Deficiency - L
1104646 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $5.25M - 0
84.027 Special Education Grants to States $3.47M - 0
84.048 Career and Technical Education -- Basic Grants to States $1.79M - 0
12.357 Rotc Language and Culture Training Grants $985,081 - 0
10.553 School Breakfast Program $759,795 Yes 0
84.367 Supporting Effective Instruction State Grants $665,121 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $530,403 - 0
10.555 National School Lunch Program $386,121 Yes 0
93.778 Medical Assistance Program $253,144 - 0
84.365 English Language Acquisition State Grants $242,450 - 0
84.424 Student Support and Academic Enrichment Program $139,540 - 0
84.425 Covid-19 Education Stabilization Fund $123,194 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $49,219 - 0
10.559 Summer Food Service Program for Children $31,820 Yes 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $6,302 - 0
84.196 Education for Homeless Children and Youth $1,829 - 0

Contacts

Name Title Type
Q6JALV3GNPA3 Nathan Bowler Auditee
6234356692 Jill A. Shaw, 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 Glendale Union High School District No. 205 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
Finding Number: 2024‐001 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 Number: S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs. Condition The District lacked proper internal controls over preparation of the annual reporting required for the Education Stabilization Fund. Cause The annual report was not reviewed by someone other than the preparer. Effect The annual report contained errors in the number of ESSER funded positions and also indicated the District allocated ESSER funds to schools, when in fact they did not. Context The number of ESSER funded positions reported to the Arizona Department of Education did not agree to the FTE Statistics report for each specific position. In total, positions did not agree by 45 positions. Recommendation The District should ensure reported figures agree to supporting documentation and that annual reports are reviewed by someone other than the preparer. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 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 Number: S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs. Condition The District lacked proper internal controls over preparation of the annual reporting required for the Education Stabilization Fund. Cause The annual report was not reviewed by someone other than the preparer. Effect The annual report contained errors in the number of ESSER funded positions and also indicated the District allocated ESSER funds to schools, when in fact they did not. Context The number of ESSER funded positions reported to the Arizona Department of Education did not agree to the FTE Statistics report for each specific position. In total, positions did not agree by 45 positions. Recommendation The District should ensure reported figures agree to supporting documentation and that annual reports are reviewed by someone other than the preparer. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 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 Number: S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs. Condition The District lacked proper internal controls over preparation of the annual reporting required for the Education Stabilization Fund. Cause The annual report was not reviewed by someone other than the preparer. Effect The annual report contained errors in the number of ESSER funded positions and also indicated the District allocated ESSER funds to schools, when in fact they did not. Context The number of ESSER funded positions reported to the Arizona Department of Education did not agree to the FTE Statistics report for each specific position. In total, positions did not agree by 45 positions. Recommendation The District should ensure reported figures agree to supporting documentation and that annual reports are reviewed by someone other than the preparer. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 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 Number: S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria In accordance with 2 CFR 200.303, management is responsible for establishing and maintaining internal controls over federal programs. This includes the development of a system to ensure documentation is maintained to support all reported figures and counts as it relates to federal programs. Condition The District lacked proper internal controls over preparation of the annual reporting required for the Education Stabilization Fund. Cause The annual report was not reviewed by someone other than the preparer. Effect The annual report contained errors in the number of ESSER funded positions and also indicated the District allocated ESSER funds to schools, when in fact they did not. Context The number of ESSER funded positions reported to the Arizona Department of Education did not agree to the FTE Statistics report for each specific position. In total, positions did not agree by 45 positions. Recommendation The District should ensure reported figures agree to supporting documentation and that annual reports are reviewed by someone other than the preparer. Views of Responsible Officials See Corrective Action Plan.