Finding 970374 (2023-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-22

AI Summary

  • Core Issue: The District failed to provide adequate documentation for the data in the ESSER Report, leading to noncompliance.
  • Impacted Requirements: The requirement to submit an annual performance report with accurate data on expenditures and uses of funds was not met.
  • Recommended Follow-up: Implement stronger review procedures to ensure all federal reports are accurate and supported by proper documentation.

Finding Text

Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Federal Award Number: S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness 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 support the data submitted on the ESSER Report. Context The District was unable to provide supporting documentation for the allocation of expenditures to the various categories under ESSER III in the ESSER Report. In addition, total ESSER III expenditures reported did not agree to accounting records by $721,215. 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.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness Reporting

Other Findings in this Audit

  • 393932 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $285,822
84.027 Special Education_grants to States $225,697
84.011 Migrant Education_state Grant Program $212,752
84.367 Supporting Effective Instruction State Grants $66,316
84.425 Covid-19 - Education Stabilization Fund $52,506
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $41,720
84.027 Covid-19 - Special Education_grants to States $37,827
84.424 Student Support and Academic Enrichment Program $36,826
10.559 Summer Food Service Program for Children $24,765
84.048 Career and Technical Education -- Basic Grants to States $24,729
84.365 English Language Acquisition State Grants $21,010
10.665 Schools and Roads - Grants to States $12,380
84.173 Special Education_preschool Grants $5,050
84.173 Covid-19 - Special Education_preschool Grants $3,592
10.555 National School Lunch Program $3,440
84.358 Rural Education $1,094