FAC Explorer

Audit 392621

FY End
2025-06-30
Total Expended
$3.20M
Findings
1
Programs
16
Organization: Mohave Valley Elementary School District No.16 (AZ)
Year: 2025 Accepted: 2026-03-18
Auditor: ADVISENT ASSURANCE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181376 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $909,670 Yes 1
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $355,877 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $318,605 Yes 0
84.041 IMPACT AID $310,033 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $153,710 Yes 0
84.425 EDUCATION STABILIZATION FUND $103,774 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $103,142 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $97,959 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $95,845 Yes 0
21.017 SOCIAL IMPACT PARTNERSHIPS TO PAY FOR RESULTS ACT (SIPPRA) $94,310 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $58,763 Yes 0
84.358 RURAL EDUCATION $58,300 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $29,412 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,310 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $11,514 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $3,827 Yes 0

Contacts

Name Title Type
CDQXLV7RAK98 Jenette King Auditee
9287682507 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 Eligibility Over Title I Program: Title I - Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 25FT1TTI-511375-01A Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: E. Eligibility Condition/Context: During our testing of school eligibility and funding, we discovered the District did not maintain records that agreed to the low-income student counts as reported to the Arizona Department of Education to properly allocate Title I funding by poverty level. Criteria or Specific Requirement: The Uniform Guidance compliance supplement. Cause: Management oversight and turnover in the federal grant department. Effect: Noncompliance and internal control weakness. Repeat Finding: No. Recommendation: We recommend the District to review its internal control procedures of federal programs to ensure documentation is maintained to support the allocation of Title I funding based on the poverty level of individual school sites. Views of Responsible Officials: There is no disagreement with this audit finding. The District’s response is presented in a separate corrective action plan document.