Finding 635764 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: The District failed to provide timely equitable services to private school students as required by federal regulations.
  • Impacted Requirements: Compliance with ESSER I and GEER I funding regulations, specifically regarding consultation with private schools.
  • Recommended Follow-Up: Ensure all federal grant requirements are executed properly and on time to avoid future noncompliance.

Finding Text

Finding Number: 2022-001 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 Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.

Categories

Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 59322 2022-001
    Significant Deficiency
  • 59323 2022-001
    Significant Deficiency
  • 59324 2022-001
    Significant Deficiency
  • 635765 2022-001
    Significant Deficiency
  • 635766 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.559 Summer Food Service Program for Children $2.71M
84.010 Title I Grants to Local Educational Agencies $1.91M
84.027 Special Education_grants to States $558,866
32.009 Covid-19 Emergency Connectivity Fund Program $507,287
84.287 Twenty-First Century Community Learning Centers $251,684
84.367 Supporting Effective Instruction State Grants $201,196
21.019 Covid-19 Coronavirus Relief Fund $98,706
93.778 Medical Assistance Program $95,595
10.582 Fresh Fruit and Vegetable Program $94,481
84.425 Covid-19 Education Stabilization Fund $70,377
10.555 National School Lunch Program $49,362
10.555 Covid-19 National School Lunch Program $35,984
84.365 English Language Acquisition State Grants $30,991
84.173 Special Education_preschool Grants $15,358
10.649 Covid-19 Pandemic Ebt Administrative Costs $2,754