FAC Explorer

Audit 350877

FY End
2024-06-30
Total Expended
$2.04M
Findings
6
Programs
17
Organization: Williams Unified School District No. 2 (AZ)
Year: 2024 Accepted: 2025-03-31
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544075 2024-001 Material Weakness Yes L
544076 2024-001 Material Weakness Yes L
544077 2024-001 Material Weakness Yes L
1120517 2024-001 Material Weakness Yes L
1120518 2024-001 Material Weakness Yes L
1120519 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $387,776 - 0
84.027 Special Education Grants to States $223,152 - 0
84.287 Twenty-First Century Community Learning Centers $99,041 - 0
93.778 Medical Assistance Program $61,188 - 0
10.553 School Breakfast Program $55,498 - 0
10.665 Schools and Roads - Grants to States $40,589 - 0
84.424 Student Support and Academic Enrichment Program $24,082 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,297 - 0
10.555 National School Lunch Program $20,670 - 0
84.358 Rural Education $17,814 - 0
84.425 Covid-19 Education Stabilization Fund $17,002 Yes 1
84.196 Education for Homeless Children and Youth $15,342 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $13,566 - 0
10.559 Summer Food Service Program for Children $9,478 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $8,404 - 0
84.365 English Language Acquisition State Grants $6,122 - 0
84.173 Special Education Preschool Grants $3,024 - 0

Contacts

Name Title Type
FN3LCKMLPYC8 Brianne Ford Auditee
9286354473 Michael Loren Lauzon, Cpa, Mba 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 Williams Unified School District No. 2 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: Yes, 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D210038, S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period under OMB No. 1810‐0749. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Staff turnover contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 Repeat Finding: Yes, 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D210038, S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period under OMB No. 1810‐0749. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Staff turnover contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 Repeat Finding: Yes, 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D210038, S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period under OMB No. 1810‐0749. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Staff turnover contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 Repeat Finding: Yes, 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D210038, S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period under OMB No. 1810‐0749. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Staff turnover contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 Repeat Finding: Yes, 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D210038, S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period under OMB No. 1810‐0749. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Staff turnover contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. Views of Responsible Officials See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024‐001 Repeat Finding: Yes, 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D210038, S425U210038, S425W210003 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria ESSER, GEER, and EANS grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report. Annual reports are due each spring for the previous reporting period under OMB No. 1810‐0749. Condition District procedures were not in place to ensure all federal requirements were followed. Cause The District’s internal controls and procedures were not always followed to ensure that all applicable reports were submitted to the SEA. Staff turnover contributed to the deficiency. Effect The District was not in compliance with federal requirements related to special reporting. Context The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona Department of Education as required. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should ensure that all special reports are submitted to the Arizona Department of Education in a timely manner, and that adequate supporting documentation is maintained. Views of Responsible Officials See Corrective Action Plan.