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.