FAC Explorer

Audit 380935

FY End
2024-06-30
Total Expended
$1.72M
Findings
1
Programs
10
Organization: Fredonia-Moccasin Unified School District No. 6 (AZ)
Year: 2024 Accepted: 2026-01-12
Auditor: CWDL CERTIFIED PUBLIC ACCOUNTANTS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168795 2024-004 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $659,344 Yes 0
84.425 EDUCATION STABILIZATION FUND $500,000 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $175,203 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $141,608 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $25,304 Yes 0
84.041 IMPACT AID $19,151 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $18,625 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $12,240 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $7,042 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $3,499 Yes 0

Contacts

Name Title Type
FCLTEW55EKQ7 Dorene Mudrow Auditee
4356890216 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, 2024. 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 2024 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, 2024. Commodities are valued at fair value at the time of donation.

Finding Details

Finding 2024-004
2024-004 ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS / COST PRINCIPLES Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: None Type of Finding: Material weakness in internal controls Condition/Context: For five of seven journal entries tested for the Education Stabilization Fund program, the District did not have documentation supporting that the entry was reviewed and approved by an individual separate from the preparer. Criteria: The District’s policies and procedures should ensure that internal controls over compliance of Federal programs are in place and operating effectively. Cause: Management oversight and turnover in the federal grant department. Effect: Internal control weakness. Repeat Finding: No. Recommendation: We recommend the District to review its internal control procedures over federal programs to ensure that journal entries moving expenditures into the grant program is reviewed and approved by an individual separate from the preparer. Views of Responsible Officials: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.