FAC Explorer

Audit 54732

FY End
2022-06-30
Total Expended
$3.77M
Findings
2
Programs
12
Organization: Tanque Verde Unified School District No. 13 (AZ)
Year: 2022 Accepted: 2022-12-20
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59326 2022-001 Significant Deficiency - I
635768 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $750,497 Yes 0
84.425 Covid-19 - Education Stabilization Fund $433,375 - 0
84.027 Special Education_grants to States $356,589 - 0
32.009 Covid-19 - Emergency Connectivity Fund Program $321,264 - 0
84.027 Covid-19 - Special Education_grants to States $67,129 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $63,612 Yes 0
84.010 Title I Grants to Local Educational Agencies $42,919 - 0
84.367 Supporting Effective Instruction State Grants $22,374 - 0
84.048 Career and Technical Education -- Basic Grants to States $16,231 - 0
84.424 Student Support and Academic Enrichment Program $10,179 - 0
10.555 National School Lunch Program $9,877 Yes 0
84.173 Special Education_preschool Grants $7,772 - 0

Contacts

Name Title Type
U3SYPKDBQTR8 Elaine Armienti Auditee
5207495751 Michael A. Hoerig, CPA 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 Tanque Verde Unified School District No. 13 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 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. 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: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: Department of Treasury Federal Award Number: GRFT-21-1101 Pass-Through Agency: Arizona Governor?s Office Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement, Suspension, and Debarment CRITERIA Non-Federal entities are prohibited from contracting with or making sub awards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR ?180.220. CONDITION Verification of suspension and debarment was not performed for all vendors with whom the District spent at least $25,000 using federal grant monies. CAUSE The District did not have policies and procedures in place to ensure vendors were not suspended or debarred. EFFECT The District was not in compliance with the requirements set forth by the federal government. However, it was determined that the vendors in question were not suspended or debarred. CONTEXT For two of four vendors reviewed with purchases in excess of $25,000, the District did not verify if the vendor was suspended or debarred. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should implement policies and procedures to ensure compliance with Federal requirements regarding suspension and debarment. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: Department of Treasury Federal Award Number: GRFT-21-1101 Pass-Through Agency: Arizona Governor?s Office Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement, Suspension, and Debarment CRITERIA Non-Federal entities are prohibited from contracting with or making sub awards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR ?180.220. CONDITION Verification of suspension and debarment was not performed for all vendors with whom the District spent at least $25,000 using federal grant monies. CAUSE The District did not have policies and procedures in place to ensure vendors were not suspended or debarred. EFFECT The District was not in compliance with the requirements set forth by the federal government. However, it was determined that the vendors in question were not suspended or debarred. CONTEXT For two of four vendors reviewed with purchases in excess of $25,000, the District did not verify if the vendor was suspended or debarred. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should implement policies and procedures to ensure compliance with Federal requirements regarding suspension and debarment. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.