Finding Text
Findings and Questioned Costs Related to Federal Awards
Finding Number: 2023‐001
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 Number: S425D210038, S425U210038, S425W210003
Pass‐Through Agency: Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Reporting
Criteria
Education Stabilization Fund grantees must submit an annual performance report to the
SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810‐0749.
Condition
Total amount expended per the LEA Uses of Elementary and Secondary School Emergency Relief
(ESSER) I, II, & III ‐ Use of Funds Detail report could not be agreed to the District’s accounting records.
Cause
Fiscal year 2023 was the first year that this reporting requirement was in effect and there was a lot
of confusion from ADE that led to misreporting.
Effect
The District did not comply with the reporting requirements of the grant.
Context
The amounts reported on the LEA Uses of ESSER I, II, & III – Use of Funds Detail report cannot be
agreed to general ledger expenditures. The sample was not intended to be, and was not, a statistically
valid sample.
Recommendation
The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III – Use
of Funds Detail report agree to the District’s accounting records.
Views of Responsible Officials
See Corrective Action Plan.