EIN: 860660514
UEI: GK87S3H35HJ1
Audited by: CLIFTONLARSONALLEN
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 22, 2023 (1023 days ago).
What is a management decision? →The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Repeat Finding: Yes ? 2021-004 Type of Finding: Significant deficiency in internal controls over compliance and immaterial matter of noncompliance 2022-006 Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Criteria or Specific Requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with cash management compliance requirements. The District should have internal controls designed to ensure compliance with those provisions. Context: For four of four monthly meal reimbursement claims tested. Corrective Action Plan: The District will retain documentation in future years to show that monthly claims summaries are reviewed. Anticipated Completion Date: June 30, 2023 Name of Contact Person: Pam Bradford, Interim Business Manager
2021-004
FAC accepted this audit on June 6, 2022 — management decision was due December 6, 2022.
The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For four of four monthly meal reimbursement claims tested. Cause: Lack of management oversight. Effect: Internal control weakness. Repeat Finding: No Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding. Contact Person: Danielle Peterson, Business Manager.
Show full finding ▾Hide full finding ▴2021-004 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2020 through June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with cash management compliance requirements. The District should have internal controls designed to ensure compliance with those provisions. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For four of four monthly meal reimbursement claims tested. Cause: Lack of management oversight. Effect: Internal control weakness. Repeat Finding: No Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding. Contact Person: Danielle Peterson, Business Manager.
2021-004 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2020 through June 30, 2021 Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For four of four monthly meal reimbursement claims tested. Corrective Action Plan: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. Planned completion date for corrective action plan: June 30, 2022. Contact Person: Danielle Peterson, Business Manager
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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