FAC Explorer

Audit 376128

FY End
2025-06-30
Total Expended
$9.73M
Findings
1
Programs
17
Organization: Baboquivari Unified School District No. 40 (AZ)
Year: 2025 Accepted: 2025-12-18
Auditor: ADVISENT ASSURANCE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165425 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $4.91M Yes 1
84.425 EDUCATION STABILIZATION FUND $1.14M Yes 0
16.071 COPS $500,001 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $343,525 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $252,586 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $183,955 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $70,730 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $57,293 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $36,265 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $27,987 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $19,163 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $9,286 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $9,175 Yes 0
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $5,629 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $4,874 Yes 0
84.358 RURAL EDUCATION $3,906 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $3,901 Yes 0

Contacts

Name Title Type
UU16Z4WXLGJ6 Clementina Carlyle Auditee
5207191201 Dennis V Maschke Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the District's federal grant activity for the year ended June 30, 2025. The information in this 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.
The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2025 Federal Assistance Listings.
Food donations as reported for the Child Nutrition Cluster represents the amount of donated food used during the fiscal year ended June 30, 2025. Commodities are valued at fair value at the time of donation.

Finding Details

Finding 2025-001
2025-001 Reporting Federal Assistance Listing Number: 84.041 Program Title: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: L. Reporting Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not accurately support the student counts reported within it’s impact aid application for student enrollment. Criteria: Section 7003 (OMB No. 1810-0687) Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. Cause: The District did not have the adequate review procedures in place to ensure that student enrollment were accurately reported and verified. Effect: The District was not in compliance with the reporting requirement. The application noted a student count of 1,055, and the support provided denoted a student count of 1,062. Recommendation: We recommend the District review its internal control procedures over federal programs to ensure student enrollment data is maintained to support accurate reporting, and the data is reviewed and approved by someone other than the individual that is preparing the application. Views of Responsible Officials: There is no disagreement with this finding.