Finding Text
Finding Number: 2023-002
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
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 Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records.
Cause
This 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 the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. 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.