Finding Text
Findings and Questioned Costs Related to Federal Awards
Finding Number: 2024‐001
Repeat Finding: Yes, 2023‐001
Program Name/Assistance Listing Title: Education Stabilization Fund
Assistance Listing Number: 84.425U
Federal Agency: U.S. Department of Education
Federal Award Number: S425U210038
Pass‐Through Agency: Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Reporting
Criteria
Education Stabilization Fund grant recipients are required to submit an annual performance report with data on uses of funds. The District, as a subrecipient of the Arizona Department of Education (ADE), fulfills this requirement through completion of ADE's LEA Uses of Elementary and Secondary School Emergency Relief I, II & III Report (ESSER Report).
Condition
Inadequate internal controls existed over the Education Stabilization Fund reporting process.
Cause
The District did not have sufficient review procedures in place to ensure the data in the ESSER Report was accurate.
Effect
The District did not accurately complete the ESSER Report.
Context
The District reported dollar amounts for the LEA Hiring and Retention of Specific Positions data, rather than individual staff counts.
Recommendation
The District should ensure that accurate federal reports are prepared.
Views of Responsible Officials
See Corrective Action Plan.