Finding Text
Finding Number: 2024‐001
Repeat Finding: No
Program Names/Assistance Listing Titles:
Assistance Listing
Numbers:
Federal Award
Numbers:
Questioned
Costs:
Title I Grants 84.010 S010A230003 N/A
Child Nutrition Cluster 10.553, 10.555, 10.559 7AZ300AZ3 N/A
Impact Aid 84.041 N/A N/A
Education Stabilization Fund
84.425
S425D210038,
S425U210038 N/A
Federal Agency: U.S Department of Education, U.S. Department of Agriculture
Pass‐Through Agency: Arizona Department of Education
Type of Finding: Noncompliance
Compliance Requirements: Reporting
Criteria
In accordance with 2 CFR 200.512, the single audit must be completed, and the data collection form
and reporting package must be submitted within the earlier of 30 calendar days after receipt of the
auditor’s report(s), or nine months after the end of the audit period.
Condition
The District does not have adequate controls in place over federal reporting compliance.
Cause
The District does not have adequate controls over financial reporting and specifically, capital assets.
Effect
The District was not in compliance with federal regulations and guidelines.
Context
The sample was not intended to be, and was not, a statistically valid sample. The District’s Single
Audit Report was not completed and submitted within nine months of fiscal year‐end.
Recommendation
The District should implement better controls over financial reporting and records retention to
ensure all documents are prepared and available for the timely completion of the financial reports.
Views of Responsible Officials
See Corrective Action Plan.