FAC Explorer

Audit 399066

FY End
2025-06-30
Total Expended
$5.98M
Findings
1
Programs
15
Organization: Red Mesa Unified School District #27 (AZ)
Year: 2025 Accepted: 2026-04-17
Auditor: ADVISENT ASSURANCE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208196 2025-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $4.63M Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $169,592 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $106,200 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $90,375 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $30,295 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $23,506 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $21,696 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $15,353 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $9,533 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $5,605 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $2,829 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $1,030 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $943 Yes 0
84.425 EDUCATION STABILIZATION FUND $126 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $109 Yes 0

Contacts

Name Title Type
KBHJQL7WAKS5 Laticia John Auditee
9286564112 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 2025-004
2025-004 REPORTING Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material Weakness in Internal Controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentation was not provided to support the number of federally connected students reported on the Impact Aid application. 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 and material noncompliance. Repeat Finding: No. Recommendation: We recommend the District review its internal control procedures over federal programs to ensure that proper documentation is maintained to support the number of federally connected students on the Impact Aid application. Repeat Finding: Yes, similar to prior year finding 2024-005. Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan. Contact person: Laticia John, Business Coordinator