FAC Explorer

Finding 38924 (2022-010)

Material Weakness
Requirement
F
Questioned Costs
$1
Year
2022
Accepted
2023-09-09
Audit: 44342
Organization: Antelope Union High School District No. 50 (AZ)
Auditor: Cwdl Certified Public Accountants

AI Summary

  • Core Issue: The District failed to budget equipment expenses properly and did not get prior approval from the Arizona Department of Education for purchases.
  • Impacted Requirements: This finding relates to noncompliance with the Uniform Grant Guidance regarding equipment management.
  • Recommended Follow-Up: The District should implement stronger internal controls to ensure all equipment purchases align with the grant agreement.

Finding Text

2022-010 EQUIPMENT/REAL PROPERTY MANAGEMENT Program: Education Stabilization Fund CFDA Number: 84.425D Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111563-01A & 21FESIII-111563-01A Questioned Costs: $30,775 Type of Finding: Noncompliance, material weakness in internal control Compliance Requirement: F. Equipment/Real Property Management Condition/Context: The District did not ensure that monies spent on equipment were properly budgeted within the grant agreement and that the Arizona Department of Education had prior approval of equipment purchases. Criteria: The Uniform Grant Guidance and applicable compliance supplement. Cause: Management oversight. Effect: Noncompliance and internal control weakness which led to a qualified opinion. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District establish proper internal controls over property and equipment to ensure all equipment purchases are budgeted for within the grant agreement. Views of Responsible Officials: The District concurs with this recommendation and will review its procedures over capital asset and property control. Contact Person: Aaron Whittle, Business Manager.

Categories

Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Other Findings in this Audit

  • 38921 2022-009
    Material Weakness
  • 38922 2022-010
    Material Weakness
  • 38923 2022-009
    Material Weakness
  • 615363 2022-009
    Material Weakness
  • 615364 2022-010
    Material Weakness
  • 615365 2022-009
    Material Weakness
  • 615366 2022-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $354,271
10.559 Summer Food Service Program for Children $209,272
84.010 Title I Grants to Local Educational Agencies $130,604
10.579 Child Nutrition Discretionary Grants Limited Availability $43,589
84.048 Career and Technical Education -- Basic Grants to States $35,242
84.367 Improving Teacher Quality State Grants $18,915
10.555 National School Lunch Program $11,175
84.027 Special Education_grants to States $8,500