FAC Explorer

Audit 9955

FY End
2023-06-30
Total Expended
$12.44M
Findings
8
Programs
22
Organization: Somerton Elementary School District No. 11 (AZ)
Year: 2023 Accepted: 2024-01-05
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7607 2023-001 Significant Deficiency - B
7608 2023-001 Significant Deficiency - B
7609 2023-001 Significant Deficiency - B
7610 2023-001 Significant Deficiency - B
584049 2023-001 Significant Deficiency - B
584050 2023-001 Significant Deficiency - B
584051 2023-001 Significant Deficiency - B
584052 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Education Stabilization Fund $3.80M Yes 0
10.555 National School Lunch Program $1.91M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.72M - 0
10.559 Summer Food Service Program for Children $901,625 Yes 1
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $852,982 Yes 0
84.027 Special Education_grants to States $604,984 - 0
84.011 Migrant Education_state Grant Program $586,739 - 0
32.009 Covid-19 Emergency Connectivity Fund Program $540,031 - 0
10.553 School Breakfast Program $479,955 Yes 1
84.367 Supporting Effective Instruction State Grant $202,175 - 0
84.365 English Language Acquisition State Grants $148,794 - 0
84.002 Adult Education - Basic Grants to States $116,893 - 0
84.358 Rural Education $115,702 - 0
84.424 Student Support and Academic Enrichment Program $95,981 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $57,786 - 0
84.041 Impact Aid $46,416 - 0
84.027 Covid-19 Special Education_grants to States $31,780 - 0
10.555 Covid-19 National School Lunch Program $31,460 Yes 1
84.173 Special Education_preschool Grants $28,779 - 0
93.778 Medical Assistance Program $14,455 - 0
84.173 Covid-19 Special Education_preschool Grants $7,254 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $918 - 0

Contacts

Name Title Type
P815WSPQ4CK4 Melissa Porchas Auditee
9283416012 Jim Rebenar, 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 Somerton Elementary School District No. 11 under programs of the federal government for the year ended June 30, 2023. 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 indirect 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 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass‐Through Agency: Arizona Department of Education Questioned Costs: $142,860 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.303, the District is required to establish and maintain effective internal controls over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.  Additionally,  2  CFR  §200.439  requires  capital  expenditures for  special  purpose  equipment  with a unit cost of $5,000 or more to have the prior written approval of the Federal awarding agency or pass‐through entity. This includes ensuring a Capital Expenditure Pre‐Approval Request Form is submitted to Arizona Department of Education (ADE) for approval prior to purchasing equipment that is not included on ADE's Food and Nutrition Service approved equipment list. Condition The District did not submit a Capital Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing equipment items not on the ADE Pre‐Approved Capital Equipment List. Cause The District was unaware that it was required to get pre‐approval from ADE for this type of purchase. Effect The District charged unallowable costs to the program. Context The  District  purchased  two  walk‐in  freezers  for  $71,430  each,  without  submitting  a  Capital  Expenditure Pre‐Approval Request Form to ADE for approval prior to purchasing items not on the ADE  Pre‐Approved  Capital  Equipment  List.  The  sample  was  not  intended  to  be,  and  was  not,  a  statistically valid sample. Recommendation Management  should  review  all  transactions  to  ensure  that  program  costs  are  allowable  and  in  adherence to applicable federal requirements. Views of Responsible Officials See Corrective Action Plan.