FAC Explorer

Audit 395963

FY End
2025-06-30
Total Expended
$22.66M
Findings
1
Programs
16
Organization: Tuba City Unified School District No.15 (AZ)
Year: 2025 Accepted: 2026-03-30
Auditor: ADVISENT ASSURANCE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1201390 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $17.50M Yes 1
84.425 EDUCATION STABILIZATION FUND $400,000 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $398,971 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $290,776 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $286,729 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $259,682 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $142,177 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $128,786 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $117,402 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $111,573 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $61,858 Yes 0
84.358 RURAL EDUCATION $48,405 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $14,085 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $5,189 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1,471 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $385 Yes 0

Contacts

Name Title Type
W5ZHDAXY8S79 Leah Begay Auditee
9282831099 Daniel Johnson 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. When no Federal Assistance Listings number had been assigned to a program, the 2-digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the 2-digit federal agency identifier and the word “unknown” were used.
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 2025-002
2025-002 Title I Payroll Federal Assistance Listing Number: 84.010 Program Title: Title I LEA Federal Agency: U.S. Department of Education Passthrough Entity: Arizona Department of Education Passthrough Number: 25FT1TTI-511183-01A Compliance Requirement: B. Allowable Cost/Cost Principles Award Period: July 1, 2024 – June 30, 2025 Finding Type: Noncompliance, Significant Deficiency in Internal Control Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District does not have a system in internal control to properly track the time worked in federal projects. For four out of 25 Title I payroll transactions tested, the employees were completely paid using Title I monies, however the hours reported on the timecard for grant activities did not agree with the total hours worked. Criteria: Payroll made with federal project fund should be supported by documentation showing the hours worked with the activities approved as for the federal project. Effect: Without proper internal controls over time tracking and approval for federal programs, the District could overpay or underpay the portion of payroll for the federal program without detecting the error. Cause: Management oversight. Recommendation: We recommend the District have a second employee verify and approve time sheets for works related to federal projects. Views of Responsible Officials: There is no disagreement with this finding.