Finding Number: 2024‐001
Repeat Finding: No
Program Name/Assistance Listing Title: Forest Service School and Roads Cluster, Education
Stabilization Fund
Assistance Listing Number: 10.665, 84.425
Federal Agency: U.S. Department of Education
Federal Award Number: S425U210038
Pass‐Through Agency: Navajo County, Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Material Weakness
Compliance Requirement: Reporting
Criteria
Education Stabilization Fund 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. In addition, in accordance with
2 CFR 200.512, the single audit must be completed, and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s
report(s), or nine months after the end of the audit period.
Condition
District policies and procedures related to federal requirements were not always followed.
Cause
The District’s internal controls and procedures were not always followed to ensure that all applicable
reports were timely and properly prepared. Lack of management oversight contributed to the
deficiency.
Effect
The District was not in compliance with federal requirements related to reporting and other federal
regulations and guidelines.
Context
The District did not properly prepare the LEA Uses of ESSER I, II, & III – Use of Funds Detail report as
required by the Arizona Department of Education. The District could not provide support to for the
amount of expenditures and number of Education Stabilization Fund funded positions In addition,
the District’s Single Audit Report was not completed and submitted within nine months of fiscal yearend.
The sample was not intended to be, and was not, a statistically valid sample. Recommendation
The District should ensure that all special reports that are submitted to the Arizona Department of
Education are properly prepared, and that adequate supporting documentation is maintained. In
addition, The District should implement better controls over financial reporting and records retention
to ensure all documents are prepared and available for the timely completion of the financial and
single audit reports.
Views of Responsible Officials
See Corrective Action Plan.
Finding Number: 2024‐001
Repeat Finding: No
Program Name/Assistance Listing Title: Forest Service School and Roads Cluster, Education
Stabilization Fund
Assistance Listing Number: 10.665, 84.425
Federal Agency: U.S. Department of Education
Federal Award Number: S425U210038
Pass‐Through Agency: Navajo County, Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Material Weakness
Compliance Requirement: Reporting
Criteria
Education Stabilization Fund 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. In addition, in accordance with
2 CFR 200.512, the single audit must be completed, and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s
report(s), or nine months after the end of the audit period.
Condition
District policies and procedures related to federal requirements were not always followed.
Cause
The District’s internal controls and procedures were not always followed to ensure that all applicable
reports were timely and properly prepared. Lack of management oversight contributed to the
deficiency.
Effect
The District was not in compliance with federal requirements related to reporting and other federal
regulations and guidelines.
Context
The District did not properly prepare the LEA Uses of ESSER I, II, & III – Use of Funds Detail report as
required by the Arizona Department of Education. The District could not provide support to for the
amount of expenditures and number of Education Stabilization Fund funded positions In addition,
the District’s Single Audit Report was not completed and submitted within nine months of fiscal yearend.
The sample was not intended to be, and was not, a statistically valid sample. Recommendation
The District should ensure that all special reports that are submitted to the Arizona Department of
Education are properly prepared, and that adequate supporting documentation is maintained. In
addition, The District should implement better controls over financial reporting and records retention
to ensure all documents are prepared and available for the timely completion of the financial and
single audit reports.
Views of Responsible Officials
See Corrective Action Plan.
Finding Number: 2024‐001
Repeat Finding: No
Program Name/Assistance Listing Title: Forest Service School and Roads Cluster, Education
Stabilization Fund
Assistance Listing Number: 10.665, 84.425
Federal Agency: U.S. Department of Education
Federal Award Number: S425U210038
Pass‐Through Agency: Navajo County, Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Material Weakness
Compliance Requirement: Reporting
Criteria
Education Stabilization Fund 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. In addition, in accordance with
2 CFR 200.512, the single audit must be completed, and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s
report(s), or nine months after the end of the audit period.
Condition
District policies and procedures related to federal requirements were not always followed.
Cause
The District’s internal controls and procedures were not always followed to ensure that all applicable
reports were timely and properly prepared. Lack of management oversight contributed to the
deficiency.
Effect
The District was not in compliance with federal requirements related to reporting and other federal
regulations and guidelines.
Context
The District did not properly prepare the LEA Uses of ESSER I, II, & III – Use of Funds Detail report as
required by the Arizona Department of Education. The District could not provide support to for the
amount of expenditures and number of Education Stabilization Fund funded positions In addition,
the District’s Single Audit Report was not completed and submitted within nine months of fiscal yearend.
The sample was not intended to be, and was not, a statistically valid sample. Recommendation
The District should ensure that all special reports that are submitted to the Arizona Department of
Education are properly prepared, and that adequate supporting documentation is maintained. In
addition, The District should implement better controls over financial reporting and records retention
to ensure all documents are prepared and available for the timely completion of the financial and
single audit reports.
Views of Responsible Officials
See Corrective Action Plan.
Finding Number: 2024‐001
Repeat Finding: No
Program Name/Assistance Listing Title: Forest Service School and Roads Cluster, Education
Stabilization Fund
Assistance Listing Number: 10.665, 84.425
Federal Agency: U.S. Department of Education
Federal Award Number: S425U210038
Pass‐Through Agency: Navajo County, Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Material Weakness
Compliance Requirement: Reporting
Criteria
Education Stabilization Fund 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. In addition, in accordance with
2 CFR 200.512, the single audit must be completed, and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s
report(s), or nine months after the end of the audit period.
Condition
District policies and procedures related to federal requirements were not always followed.
Cause
The District’s internal controls and procedures were not always followed to ensure that all applicable
reports were timely and properly prepared. Lack of management oversight contributed to the
deficiency.
Effect
The District was not in compliance with federal requirements related to reporting and other federal
regulations and guidelines.
Context
The District did not properly prepare the LEA Uses of ESSER I, II, & III – Use of Funds Detail report as
required by the Arizona Department of Education. The District could not provide support to for the
amount of expenditures and number of Education Stabilization Fund funded positions In addition,
the District’s Single Audit Report was not completed and submitted within nine months of fiscal yearend.
The sample was not intended to be, and was not, a statistically valid sample. Recommendation
The District should ensure that all special reports that are submitted to the Arizona Department of
Education are properly prepared, and that adequate supporting documentation is maintained. In
addition, The District should implement better controls over financial reporting and records retention
to ensure all documents are prepared and available for the timely completion of the financial and
single audit reports.
Views of Responsible Officials
See Corrective Action Plan.