FAC Explorer

Audit 47934

FY End
2022-06-30
Total Expended
$1.59M
Findings
2
Programs
10
Organization: Maricopa County Regional School District No. 509 (AZ)
Year: 2022 Accepted: 2023-06-06
Auditor: Cwdl Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49959 2022-006 Material Weakness - B
626401 2022-006 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $575,807 Yes 0
84.374 Teacher Incentive Fund $75,812 - 0
84.027 Special Education_grants to States $57,344 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,805 - 0
10.553 School Breakfast Program $17,884 - 0
10.555 National School Lunch Program $13,655 - 0
84.010 Title I Grants to Local Educational Agencies $11,147 - 0
84.367 Improving Teacher Quality State Grants $9,178 - 0
84.424 Student Support and Academic Enrichment Program $2,805 - 0
10.542 Pandemic Ebt Food Benefits $614 - 0

Contacts

Name Title Type
E3BZPX41GQU8 Adrian De Alba Auditee
6024524700 Dennis V Maschke Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL ASSISTANCE LISTING NUMBERS Accounting Policies: he accompanying Schedule of Expenditures of Federal Awards includes the District's federal grant activity for the year ended June 30, 2022. 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). 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2022 Federal Assistance Listings.

Finding Details

Finding 2022-006
Condition/Context: The District spent $52,380 of federal funding on equipment and services related to the Maricopa County Juvenile Detention Center. These expenditures were not authorized within the budget for the related grant as the Juvenile Detention Center is a separate entity from the District. Criteria: The District must follow the Uniform Guidance and adhere to the budgets approved by the Arizona Department of Education for allowable expenditures. Cause: The District did not have proper internal controls over grant disbursements to ensure only activity related to the District was recorded within their general ledger. Effect: Noncompliance and internal control weakness. Expenditures in the amount of $52,380 were recorded within the District?s general ledger that were for the juvenile detention center and not part of the District. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over processing expenditures to ensure that only those expenditures that are allowed and approved within the budget be spent out of grant funds. View of Responsible Official: The District?s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Adrian De Alba, Assistant Superintendent of Instruction and Student Services and Bonnie Romo, Financial Services Coordinator.
Finding 2022-006
Condition/Context: The District spent $52,380 of federal funding on equipment and services related to the Maricopa County Juvenile Detention Center. These expenditures were not authorized within the budget for the related grant as the Juvenile Detention Center is a separate entity from the District. Criteria: The District must follow the Uniform Guidance and adhere to the budgets approved by the Arizona Department of Education for allowable expenditures. Cause: The District did not have proper internal controls over grant disbursements to ensure only activity related to the District was recorded within their general ledger. Effect: Noncompliance and internal control weakness. Expenditures in the amount of $52,380 were recorded within the District?s general ledger that were for the juvenile detention center and not part of the District. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over processing expenditures to ensure that only those expenditures that are allowed and approved within the budget be spent out of grant funds. View of Responsible Official: The District?s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Adrian De Alba, Assistant Superintendent of Instruction and Student Services and Bonnie Romo, Financial Services Coordinator.