Finding Text
Finding Number: 2024‐002
Repeat Finding: No
Program Names/Assistance Listing Titles:
Assistance
Listing
Numbers:
Federal Award
Numbers:
Questioned
Costs:
Title I Grants to Local Educational Agencies 84.010 S010A230003 N/A
Education Stabilization Fund
84.425U,
84.425W
S425U210038,
S425W210003 N/A
Federal Agency: U.S. Department of Education
Pass‐Through Agency: Arizona Department of Education
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirements: Activities Allowed or Unallowed, Period of Performance
Criteria
Under 2CFR §200.303, District management is responsible for establishing and maintaining internal
controls over journal entries that are adequate to ensure that all financial activities are properly
processed and recorded. All journal entries related to federal monies must be supported by
documentation, signed, dated, properly recorded, and approved by an authorized person.
Condition
The District did not follow federal regulations and guidelines related to activities allowed or
unallowed and period of performance.
Cause
Due to turnover in the District’s finance office and not following established procedures. Controls in
place were not always followed.
Effect
The District was not in compliance with federal regulations and guidelines related to activities allowed
or unallowed and period of performance.
Context
For three of 10 journal entries reviewed from the Title I Grants to Local Educational Agencies
program, the journal entry was not approved by an authorized person other than the preparer.
Finally, for two of five journal entries reviewed from the Education Stabilization Fund, the journal
entry was not approved by an authorized person other than the preparer. The sample was not
intended to be, and was not, a statistically valid sample.
Recommendation
The District should follow journal entry procedures established to ensure compliance with federal
requirements.
Views of Responsible Officials
See Corrective Action Plan.