Finding Text
Findings and Questioned Costs Related to Federal Awards
Finding Number: 2023‐001
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, S425U210038
Pass‐Through Agency: Arizona Department of Education
Questioned Costs: N/A
Type of Finding: Noncompliance, Material Weakness
Compliance Requirement: Reporting
Criteria
ESSER, GEER, and EANS grantees must submit an annual performance report with data on
expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory
reservations. LEAs/subrecipients submit data to the SEA/Governor for the SEA/Governor’s report.
Annual reports are due each spring for the previous reporting period.
Condition
District procedures were not in place to ensure all federal requirements were followed.
Cause
The District’s internal controls and procedures were not always followed to ensure that all applicable
reports were submitted to the SEA. Lack of management oversight contributed to the deficiency.
Effect
The District was not in compliance with federal requirements related to special reporting.
Context
The District did not submit the LEA Uses of ESSER I, II, & III – Use of Funds Detail report to the Arizona
Department of Education as required.
The sample was not intended to be, and was not, a statistically valid sample.
Recommendation
The District should ensure that all special reports are submitted to the Arizona Department of
Education in a timely manner, and that adequate supporting documentation is maintained.
Views of Responsible Officials
See Corrective Action Plan.