Finding Text
Repeat Finding: No
Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund
Assistance Listing Number: 84.425D, 84.425U
Federal Agency: U.S. Department of Education
Federal Award Number: S425D210038, S425U210038
Pass‐Through Agency: Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Significant Deficiency
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 accurately and fully support the data submitted on the ESSER Report.
Context
The data maintained by the District to support the allocation of costs to specific object codes and expenditures categories for ESSER I, ESSER II, and ESSER III did not agree to the amounts reported to ADE. However, the total amounts expended for ESSER I, ESSER II, and ESSER III were consistent with the District's accounting records.
The sample was not intended to be, and was not, a statistically valid sample.
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.