FAC Explorer

Finding 31154 (2022-001)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-05-17
Audit: 33624
Organization: Tolleson Elementary School District No. 17 (AZ)
Auditor: Heinfeld Meech & CO PC

AI Summary

  • Core Issue: The District failed to provide necessary audit information on time, impacting compliance with federal regulations.
  • Impacted Requirements: Timely submission of audit reports as mandated by the Uniform Guidance.
  • Recommended Follow-Up: The District should improve processes to ensure timely availability of audit information for future reporting deadlines.

Finding Text

FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425U210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Other CRITERIA The Uniform Guidance requires any entity subject to the Single Audit Act to contract for an annual audit and submit the report within nine months after fiscal year-end. CONDITION The District did not provide audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed within nine months after fiscal year-end. CAUSE The District has experienced turnover in key finance positions during the fiscal year. EFFECT The District was not in compliance with federal regulations and guidelines. CONTEXT The District did not prepare its ESSER III application and receive approval from the Arizona Department of Education in a timely manner. Additionally, management was delayed in providing information regarding the allowability of costs charged to the grant. RECOMMENDATION The District should ensure audit information is available in a timely manner to ensure reporting deadlines are met. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.

Corrective Action Plan

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Dr. Myriam Roa, Executive Director of Business Services (through June 30, 2023) Anita Percell, Executive Director of Business Services (as of July 1, 2023) Anticipated Completion Date: July 31, 2023 Planned Corrective Action: The District has prepared and submitted the ESSER III application to the Arizona Department of Education in May of 2023 and will make any revisions if necessary, in a timely manner. The District has hired new key finance positions with grants management experience to complete all future revisions and submissions.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.559 Summer Food Service Program for Children $2.68M
10.558 Child and Adult Care Food Program $1.53M
84.010 Title I Grants to Local Educational Agencies $758,498
84.287 Twenty-First Century Community Learning Centers $596,227
32.009 Covid-19 Emergency Connectivity Fund $421,344
84.027 Special Education_grants to States $355,854
10.555 National School Lunch Program $158,887
84.367 Supporting Effective Instruction State Grants $69,219
84.365 English Language Acquisition State Grants $52,738
84.027 Covid-19 - Special Education Grants to States $46,349
93.778 Medical Assistance Program $27,377
10.555 Covid-19 - National School Lunch Program $15,595
84.425 Covid-19 - Education Stabilization Fund $13,437
84.173 Special Education_preschool Grants $7,860
84.173 Covid-19 - Special Education Preschool Grants $1,731
10.649 Covid-19 - Pandemic Ebt Administrative Costs $778