FAC Explorer

Audit 54261

FY End
2022-06-30
Total Expended
$13.39M
Findings
6
Programs
15
Organization: Balsz Elementary School District No. 31 (AZ)
Year: 2022 Accepted: 2023-03-29
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59322 2022-001 Significant Deficiency - N
59323 2022-001 Significant Deficiency - N
59324 2022-001 Significant Deficiency - N
635764 2022-001 Significant Deficiency - N
635765 2022-001 Significant Deficiency - N
635766 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $2.71M - 0
84.010 Title I Grants to Local Educational Agencies $1.91M - 0
84.027 Special Education_grants to States $558,866 - 0
32.009 Covid-19 Emergency Connectivity Fund Program $507,287 - 0
84.287 Twenty-First Century Community Learning Centers $251,684 - 0
84.367 Supporting Effective Instruction State Grants $201,196 - 0
21.019 Covid-19 Coronavirus Relief Fund $98,706 - 0
93.778 Medical Assistance Program $95,595 - 0
10.582 Fresh Fruit and Vegetable Program $94,481 - 0
84.425 Covid-19 Education Stabilization Fund $70,377 Yes 1
10.555 National School Lunch Program $49,362 - 0
10.555 Covid-19 National School Lunch Program $35,984 - 0
84.365 English Language Acquisition State Grants $30,991 - 0
84.173 Special Education_preschool Grants $15,358 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $2,754 - 0

Contacts

Name Title Type
NZFXT3N1YH22 Aracely Soto Auditee
6026296467 Eric S. Taylor, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Balsz Elementary School District No. 31 under programs of the federal government for the year ended June 30, 2022. The information in the 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. Expenditures reported on the Schedule are reported on the modifiedaccrual 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. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and Assistance Listing numbers were obtained from the federal or pass-through grantor or through sam.gov. If the three-digit Assistance Listing extension is unknown, there is a U followed by a two-digit number in the Assistance Listing extension to identify one or more Federal award lines from that program. The first Federal program with an unknown three-digit extension is indicated with U01 for all award lines associated with that program, the second is U02, etc.

Finding Details

Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.