Finding 479721 (2023-005)

Material Weakness
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-07-30

AI Summary

  • Core Issue: The District failed to provide a proper listing of capital assets for items purchased with Education Stabilization Fund, indicating a lack of compliance with federal regulations.
  • Impacted Requirements: This finding highlights a material weakness in internal controls and noncompliance with Title 2 U.S. Code of Federal Regulations § 200.303 regarding equipment and property management.
  • Recommended Follow-Up: Review and implement the District’s corrective action plan to ensure compliance and strengthen internal controls over federal awards.

Finding Text

Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: N/A Type of Finding: Material noncompliance and material weakness in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: The District did not provide a capital asset or stewardship listing to support three items purchased with Education Stabilization Fund was properly recorded in the District’s equipment listing. Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, any purchases with ESF funds in this category are subject to applicable inventory control, log maintenance, and disposition requirements consistent with Part 3, Section F, “Equipment/Real Property Management” of the Compliance Supplement. Cause: Management oversight. Effect: Noncompliance with Uniform Guidance and internal control weakness. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Kristen King, Business Manager

Categories

Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479720 2023-005
    Material Weakness
  • 1056162 2023-005
    Material Weakness
  • 1056163 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $275,131
84.010 Title I Grants to Local Educational Agencies $131,912
84.027 Special Education_grants to States $87,949
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $52,345
16.710 Public Safety Partnership and Community Policing Grants $34,374
84.358 Rural Education $31,945
84.365 English Language Acquisition State Grants $28,533
10.553 School Breakfast Program $21,968
10.555 National School Lunch Program $11,786
84.367 Improving Teacher Quality State Grants $10,617
84.424 Student Support and Academic Enrichment Program $8,592