FAC Explorer

Audit 54702

FY End
2022-06-30
Total Expended
$769,581
Findings
4
Programs
11
Organization: Wenden Elementary School District No. 19 (AZ)
Year: 2022 Accepted: 2023-08-16
Auditor: Drs CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59275 2022-002 Significant Deficiency - L
59276 2022-002 Significant Deficiency - L
635717 2022-002 Significant Deficiency - L
635718 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $259,609 Yes 1
10.555 National School Lunch Program $81,923 - 0
84.010 Title I Grants to Local Educational Agencies $77,040 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $47,853 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $45,000 - 0
84.027 Special Education_grants to States $26,781 - 0
84.358 Rural Education $12,977 - 0
84.173 Special Education_preschool Grants $7,439 - 0
84.367 Improving Teacher Quality State Grants $4,357 - 0
84.424 Student Support and Academic Enrichment Program $3,836 - 0
10.542 Pandemic Ebt Food Benefits $614 - 0

Contacts

Name Title Type
D5JJD893NDK9 Marsha Harold Auditee
9288593806 Dallas Siler Auditor
No contacts on file

Notes to SEFA

Title: ASSISTANCE LISTINGS NUMBERS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the Wenden Elementary School District No. 19's (the District) federal grant activity under federal programs 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. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position or changes in fund balance or net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and assistance listings numbers were obtained from the federal or pass-through grantor or SAM.gov.
Title: NON-CASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the Wenden Elementary School District No. 19's (the District) federal grant activity under federal programs 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. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position or changes in fund balance or net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Food donations as reported for the Child Nutrition Cluster represents the amount of donated food used during the fiscal year ended June 30, 2022. Commodities are valued at fair value at the time of donation.

Finding Details

Finding 2022-002
2022-002 Single Audit Submission CFDA No: 84.425D 84.425U Program Name: COVID-19 - Elementary and Secondary School Emergency Relief Fund COVID-19 American Rescue Plan?Elementary and Secondary School Emergency Relief (ARP ESSER) Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: Reporting Questioned Costs: N/A Summary of Finding: Significant Deficiency in internal control over major programs Repeat Finding? No Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause The District discovered a grant that was believed to be a state grant in fact was a federal grant passed through a state agency. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District investigate all new grants and determine the source of funding. in addition, If it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Finding 2022-002
2022-002 Single Audit Submission CFDA No: 84.425D 84.425U Program Name: COVID-19 - Elementary and Secondary School Emergency Relief Fund COVID-19 American Rescue Plan?Elementary and Secondary School Emergency Relief (ARP ESSER) Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: Reporting Questioned Costs: N/A Summary of Finding: Significant Deficiency in internal control over major programs Repeat Finding? No Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause The District discovered a grant that was believed to be a state grant in fact was a federal grant passed through a state agency. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District investigate all new grants and determine the source of funding. in addition, If it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Finding 2022-002
2022-002 Single Audit Submission CFDA No: 84.425D 84.425U Program Name: COVID-19 - Elementary and Secondary School Emergency Relief Fund COVID-19 American Rescue Plan?Elementary and Secondary School Emergency Relief (ARP ESSER) Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: Reporting Questioned Costs: N/A Summary of Finding: Significant Deficiency in internal control over major programs Repeat Finding? No Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause The District discovered a grant that was believed to be a state grant in fact was a federal grant passed through a state agency. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District investigate all new grants and determine the source of funding. in addition, If it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Finding 2022-002
2022-002 Single Audit Submission CFDA No: 84.425D 84.425U Program Name: COVID-19 - Elementary and Secondary School Emergency Relief Fund COVID-19 American Rescue Plan?Elementary and Secondary School Emergency Relief (ARP ESSER) Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: Reporting Questioned Costs: N/A Summary of Finding: Significant Deficiency in internal control over major programs Repeat Finding? No Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause The District discovered a grant that was believed to be a state grant in fact was a federal grant passed through a state agency. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District investigate all new grants and determine the source of funding. in addition, If it is expected that expenditures will exceed $750,000, the District procure audit services promptly.