Finding Text
Finding Number: 2023‐001
Repeat Finding: No
Program Name/Assistance Listing Title: Education Stabilization Fund
Assistance Listing Number: 84.425U
Federal Agency: U.S. Department of Education
Federal Award Number: S425U210038
Pass‐Through Agency: Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Material Weakness
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
subrecipient of the Arizona Department of Education (ADE), fulfills this requirement through
completion of ADE's LEA Uses of Elementary and Secondary School Emergency Relief I, II & III (ESSER
Report).
Condition
The District did not maintain adequate supporting documentation for the data included in the ESSER
Report submitted to ADE.
Cause
The District did not have adequate 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 support the data submitted on the ESSER Report.
Context
The District was unable to provide supporting documentation for the allocation of expenditures to
the various categories under ESSER III in the ESSER Report. In addition, total ESSER III expenditures
reported did not agree to accounting records by $721,215.
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.