Finding 1099627 (2024-001)

Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary Emergency Relief and American Rescue Plan – Elementary and Secondary School Emergency Relief Assistance Listing Numbers: 84.425D and 84.425U Federal Award Program Year: July 1, 2023–July 30, 2024 Pass-Through Agency: Arizona Department of Education Pass-Through Number: S425D210038 and S425U210038 Type of Finding: Other matter Compliance Requirement: Reporting – Special Reports Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds as set forth in compliance supplement. Condition: Annual performance report was filed, however support used for such reporting was not provided. Questioned Costs: None reportable Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Effect: In the event support was required by funders, the School would be unable to provide necessary supporting documentation. Cause: The School did not adequately retain supporting documentation. Identification as a Repeat Finding: Not a repeat finding Recommendation: Supporting documentation for all required annual performance reports, and any required filings, should be maintained on School servers. Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and is committed to maintaining all required annual performance reports supporting documentation. We will require that responsible program manager ensures retention of such documentation.