Finding Text
Finding Number: 2024‐002
Repeat Finding: No
Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund
Assistance Listing Numbers: 84.425D, 84.425U
Federal Agency: U.S. Department of Education
Federal Award Numbers: S425D210038, 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 expenditures, planned expenditures, subrecipients, and 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 ESSER I, II & III Report (ESSER Report).
Condition
The District did not maintain adequate supporting documentation for various data included in the
ESSER Report submitted to ADE.
Cause
The District did not have sufficient review procedures in place to ensure the ESSER Report was
sufficiently supported, and/or did not maintain documentation utilized when the ESSER Report was
prepared.
Effect
The District was unable to accurately and fully support the data submitted on the ESSER Report.
Context
The data maintained by the District to support the allocation of costs to specific object codes and
expenditure categories for ESSER II and ESSER III did not agree to the amounts reported to ADE.
However, the total amounts expended for ESSER II and ESSER III were consistent with the District's
accounting records. The sample was not intended to be, and was not, a statistically valid sample.
Recommendation
The District should ensure that accurate federal reports are prepared and that proper supporting
documentation is maintained for all amounts indicated on such reports.
Views Of Responsible Officials
See Corrective Action Plan.