FAC Explorer

Audit 45138

FY End
2022-06-30
Total Expended
$9.38M
Findings
10
Programs
12
Organization: Apache Junction Unified School District No. 43 (AZ)
Year: 2022 Accepted: 2023-03-30
Auditor: Cliftonlarsonallenllp

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52245 2022-002 Significant Deficiency - I
52246 2022-002 Significant Deficiency - I
52247 2022-002 Significant Deficiency - I
52248 2022-002 Significant Deficiency - I
52249 2022-002 Significant Deficiency - I
628687 2022-002 Significant Deficiency - I
628688 2022-002 Significant Deficiency - I
628689 2022-002 Significant Deficiency - I
628690 2022-002 Significant Deficiency - I
628691 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $2.07M Yes 1
84.425 Education Stabilization Fund $1.80M Yes 0
84.027 Special Education_grants to States $564,677 - 0
84.367 Improving Teacher Quality State Grants $217,319 - 0
93.778 Medical Assistance Program $100,000 - 0
12.000 Rotc $97,042 - 0
10.555 National School Lunch Program $65,299 Yes 1
84.424 Student Support and Academic Enrichment Program $63,471 - 0
84.365 English Language Acquisition State Grants $47,238 - 0
84.010 Title I Grants to Local Educational Agencies $34,869 - 0
10.558 Child and Adult Care Food Program $32,479 - 0
84.173 Special Education_preschool Grants $21,253 - 0

Contacts

Name Title Type
S615LVJN2L33 Angela Terry Auditee
4809821110 Sandy Cronstrom Auditor
No contacts on file

Notes to SEFA

Title: INDIRECT COST Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Apache Junction Unified School District No. 43 (the District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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.NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. NOTE 3INDIRECT COSTThe District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.555 and 10.559 Passed Through the Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Verification that vendors with expenditures expected to equal or exceed $25,000 are not suspended or debarred should be performed prior to entering into the transaction. Condition/Context: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction. Questioned Costs: None. Cause: Management oversight and weakness in internal control. Effect: Noncompliance with suspension/debarment requirements and internal control weakness. However, the three vendors with expenditures greater than $25,000 during the year were not suspended or debarred. Repeat Finding: No. Recommendation: In order to comply with federal regulations and strengthen internal controls over compliance, the District should establish procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Views of Responsible Officials and Planned Corrective Actions: The District concurs with this recommendation and will ensure that suspension/debarment verifications are done prior to entering into transactions and that this verification is properly documented. Contact Person: Angela Terry, Executive Director of Business Services