Finding Text
Program: Education Stabilization Fund – ESSER II and ESSER III
Federal Assistance Listing Number: 84.425
Federal Agency: U.S. Department of Education
Pass-Through Agency: Arizona Department of Education
Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A
Questioned Costs: N/A
Type of Finding: Material noncompliance and material weakness in internal control
Compliance Requirement: F. Equipment and Real Property Management
Condition/Context: The District did not provide a capital asset or stewardship listing to support three items purchased with Education Stabilization Fund was properly recorded in the District’s equipment listing.
Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, any purchases with ESF funds in this category are subject to applicable inventory control, log maintenance, and disposition requirements consistent with Part 3, Section F, “Equipment/Real Property Management” of the Compliance Supplement.
Cause: Management oversight.
Effect: Noncompliance with Uniform Guidance and internal control weakness.
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: Kristen King, Business Manager