FAC Explorer

Audit 395263

FY End
2024-06-30
Total Expended
$2.59M
Findings
4
Programs
13
Organization: Keams Canyon Elementary School (AZ)
Year: 2024 Accepted: 2026-03-27
Auditor: BDR RICHARDS CPA'S PLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191112 2024-001 Material Weakness Yes I
1191113 2024-002 Material Weakness Yes L
1191114 2024-003 Material Weakness Yes F
1191115 2024-004 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
15.042 INDIAN SCHOOL EQUALIZATION $1.06M Yes 4
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $486,036 Yes 0
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $390,455 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $241,939 Yes 0
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $154,865 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $122,706 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $71,015 Yes 0
84.425 EDUCATION STABILIZATION FUND $26,514 Yes 0
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $17,111 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $12,852 Yes 0
15.149 FOCUS ON STUDENT ACHIEVEMENT $6,851 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $2,041 Yes 0
84.358 RURAL EDUCATION $434 Yes 0

Contacts

Name Title Type
Z986X42BRNB8 Tressa Poleyestewa Auditee
9283997005 Brian Richards Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Keams Canyon Elementary School under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position or cash flows of the School. 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 applicable 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. Pass-through entity identifying numbers are presented where available.
The auditee did not use the de minimis cost rate.
The program titles and numbers were obtained from the federal or pass-through grantor or the 2023 Catalog of Federal Domestic Assistance. When no number had been assigned to a program, the two-digit federal agency identifier, a period, and the federal contract number were used. When there was no federal contract number, the two-digit federal agency identifier, a period, and the word unknown were used.

Finding Details

Finding 2024-001
According to generally accepted accounting principles (GAAP), School management is responsible for establishing and maintaining internal controls over financial reporting to include controls over the School's accounting records and general ledger transactions
Finding 2024-002
School management is responsible for establishing and maintaining internal controls over disbursements that are adequate to ensure that all financial activities are properly processed and reported.
Finding 2024-003
Management is responsible for maintaining controls over capital assets in accordance with 2 CFR 200.313 including updating capital asset schedules for assets purchased with Federal award monies.
Finding 2024-004
According to the Indian Child Protection and Family Violence Protection Act (25 USC 3201 etc. Sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over Indian children. The investigation should be reinvestigated every five years. The Act further states that the Schools may employ individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B - Minimum Standards of Character and Suitability for Employment (25 CFR part 63).