Finding Text
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: 84.425U
Federal Award Program Year: July 1, 2023–July 30, 2024
Pass-Through Agency: Arizona Department of Education
Pass-Through Number: 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.