Finding 1099651 (2024-002)

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: Allowable Cost/Cost Principles Criteria: Grantees must follow allowable cost reimbursement standards, as defined in the compliance supplement for each specific federal program. Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questioned Costs: None reportable. Context: Management used the monthly premium rate for vision benefits instead of the bimonthly rate when calculating the reimbursement amount. Effect: The School obtained reimbursement funding over the allowable amount. Cause: The School entered the wrong rate into the payroll software. Identification as a Repeat Finding: Not a repeat finding Recommendation: Review the rate entered into the payroll software to ensure that the proper amounts are being calculated for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions.