EIN: 860992578
UEI: TJA4HZJFL2W5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 2024. 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 December 26, 2024 (610 days ago).
What is a management decision? →Repeat Finding: No Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U 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 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 accurately and fully support the data submitted on the ESSER Report. Context The data maintained by the District to support the allocation of costs to specific object codes and expenditures categories for ESSER I, ESSER II, and ESSER III did not agree to the amounts reported to ADE. However, the total amounts expended for ESSER I, ESSER II, and ESSER III were consistent with the District's accounting records. The sample was not intended to be, and was not, a statistically valid sample. 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.
Show full finding ▾Hide full finding ▴Repeat Finding: No Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U 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 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 accurately and fully support the data submitted on the ESSER Report. Context The data maintained by the District to support the allocation of costs to specific object codes and expenditures categories for ESSER I, ESSER II, and ESSER III did not agree to the amounts reported to ADE. However, the total amounts expended for ESSER I, ESSER II, and ESSER III were consistent with the District's accounting records. The sample was not intended to be, and was not, a statistically valid sample. 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.
Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Christina Ogle, Federal & State Programs Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: A Use of Funds by Category reporting document has been developed to support Part 1 of the LEA Uses of ESSER funds reporting requirements. Additionally, maintaining an ESSER Reporting documentation spreadsheet. The ESSER reporting spreadsheet includes PO#’s and JE’s with expenditures that are in alignment with the ESSER Use of Funds reporting. These documents and spreadsheets are compiled by utilizing: - Transaction Detail Reports – Visions - Purchase Order Pay History Report – Visions - Payroll Distribution Reports – Visions - ESSER Budget – Grants Management Enterprise These documents/spreadsheets are also shared with the Federal & State Programs Coordinator and will be uploaded into GME related documents for continuity regardless of staffing changes.
Repeat Finding: No Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Federal Award Numbers: S010A220003; H027A220007; H027X210007; S425U210038 Questioned Costs: 13,548; 22,644; 30,704 Federal Agency: U.S. Department of Education Pass‐Through Agency: Arizona Department of Education Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria In accordance with 2 CFR Part 200.303, the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition The District did not maintain effective internal control over activities allowed or unallowed and allowable costs/cost principles for several grants. Cause The District did not establish adequate controls over the preparation and/or retention of employee pay agreements. Effect The District did not have sufficient documentation to support the rate of pay for 13 employees paid from federal funds, and may have charged unallowable costs to the programs. Context During our review of payroll records, we noted the following: - For two of ten Title I employees reviewed, the rates of pay established in the payroll software were in excess of the approved contracts on file. The questioned cost of $13,548 represents the total excess amount paid to the two employees for the entire fiscal year. - For three of ten Special Education employees reviewed, the rates of pay established in the payroll software were in excess of the approved contracts on file. Additionally, for one of ten Special Education employees reviewed, the District could not locate an approved contract. The questioned cost of $22,644 represents the total excess amount paid to the four employees for the entire fiscal year. - For five of 20 Education Stabilization employees reviewed, the rates of pay established in the payroll software were in excess of the approved contracts on file. Additionally, for two of 20 Education Stabilization employees reviewed, the District could not locate approved contracts. The questioned cost of $30,704 represents the total excess amount paid to the seven employees for the entire fiscal year. The projected questioned costs for the Special Education Cluster could be in excess of $25,000. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should implement and enforce payroll procedures that ensure documentation is maintained which supports costs charged to federal programs. These procedures should include maintaining official, Board‐approved wage agreements for all employees, and implementing additional reviews of pay rates entered into the payroll software. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Repeat Finding: No Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Federal Award Numbers: S010A220003; H027A220007; H027X210007; S425U210038 Questioned Costs: 13,548; 22,644; 30,704 Federal Agency: U.S. Department of Education Pass‐Through Agency: Arizona Department of Education Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria In accordance with 2 CFR Part 200.303, the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition The District did not maintain effective internal control over activities allowed or unallowed and allowable costs/cost principles for several grants. Cause The District did not establish adequate controls over the preparation and/or retention of employee pay agreements. Effect The District did not have sufficient documentation to support the rate of pay for 13 employees paid from federal funds, and may have charged unallowable costs to the programs. Context During our review of payroll records, we noted the following: - For two of ten Title I employees reviewed, the rates of pay established in the payroll software were in excess of the approved contracts on file. The questioned cost of $13,548 represents the total excess amount paid to the two employees for the entire fiscal year. - For three of ten Special Education employees reviewed, the rates of pay established in the payroll software were in excess of the approved contracts on file. Additionally, for one of ten Special Education employees reviewed, the District could not locate an approved contract. The questioned cost of $22,644 represents the total excess amount paid to the four employees for the entire fiscal year. - For five of 20 Education Stabilization employees reviewed, the rates of pay established in the payroll software were in excess of the approved contracts on file. Additionally, for two of 20 Education Stabilization employees reviewed, the District could not locate approved contracts. The questioned cost of $30,704 represents the total excess amount paid to the seven employees for the entire fiscal year. The projected questioned costs for the Special Education Cluster could be in excess of $25,000. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should implement and enforce payroll procedures that ensure documentation is maintained which supports costs charged to federal programs. These procedures should include maintaining official, Board‐approved wage agreements for all employees, and implementing additional reviews of pay rates entered into the payroll software. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2023‐002 Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Contact Person: Glenda Cole, Human Resources Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: It has been noted that several of the concerns associated with lack of appropriate payroll procedures occurred due to lack of clear communication with HR regarding rates of pay for new and continuing employees. Therefore, procedures have been put in place to address these issues to ensure an effective, transparent process. The following procedures are in place (or are being implemented) to improve performance in the HR/Payroll Department: I. Position Changes for Employees During the School Year: Position Changes for an employee during the school year will be addressed in the following manner: a. The governing board will continue to receive a personnel recommendation form that includes: i. Employee name ii. Position details (such as rate of pay, position title, control code‐if the position is a replacement.) iii. Site relocation (if applicable) iv. Reason for the position change v. Effective date of the change b. Agreements/Contracts will be issued to staff members for their signature. c. Payroll receives the personnel document after board approval. If the position change for the employee is a replacement, payroll uses the control assigned by HR. If the position change is a new position, Finance assigns the control code and sends to HR. II. Agreements/Contracts for Staff Members: a. Agreements/contracts will be created for each staff member to obtain staff member signature after board approval. b. Agreements will be placed in the staff members’ files. c. Agreements will include: i. Employee name ii. New position/title iii. Site relocation (if applicable), iv. Rate of pay v. Effective date. vi. Employee signature and date d. Tracking of these agreements will occur using onboarding and transfer agreement spreadsheets. III. Communications a. Payroll and HR staff will meet weekly to clarify hiring/payroll issues as they arise. b. A documented flow of information; forms initiated by HR will be shared with payroll to ensure clarity of intent. IV. Flexibility and Amendments: a. As the process continues, certain points will be amended or adjusted to improve the efficiency of tracking employee status changes. V. Training a. HR and Payroll Staff received training last year regarding the use of HR and payroll software and will receive updated training in the 2024‐2025 school year. The District will reimplement (it had been used prior to 2022, but was discontinued) a more thorough use of payroll software in spring of 2025 to increase efficiency and accuracy. b. We will hire a consultant to work with staff for the 2024‐25 school year to ensure more transparent and efficient practice of tracking employee status changes in the District.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
Finding Number: 2021-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass-Through Agency: Arizona Department of Education Questioned Costs: $4,585 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Activities Allowed or Unallowed CRITERIA According to 7 CFR ?225.15.(c)(1), to receive reimbursement payments for meals served, the District must maintain accurate records justifying all meals claimed. CONDITION Daily meal count sheets and monthly summaries of meals served did not sufficiently support amounts submitted to the Arizona Department of Education (ADE) for reimbursement. CAUSE Errors in the compilation of the monthly logs that summarized the daily meal count sheets, insufficient documentation of additional meals served that may account for the differences noted, and/or lack of additional review by others prior to submitting the claims to ADE may be causes for the errors noted. EFFECT Meals claimed for reimbursement were overstated. CONTEXT A sample of daily meal count sheets associated with the Summer Food Service program were reviewed for nine District serving sites to determine if accurate support existed for the monthly reimbursement claims submitted to ADE. Auditors noted favorable results for eight serving sites sampled; however, daily count sheets sampled from the Casa Grande High School site resulted in differences between the daily meal count sheets and the amounts claimed to ADE for that site. Based on a review of nine days during the months of October 2020, March 2021 and April 2021, auditors noted seven days that did not agree to the amounts claimed to ADE for the Casa Grande High School site. The net result of these differences indicate that the District overclaimed breakfast and lunch meals by 420 and 842, respectively, for an overclaimed amount of $4,585. The known questioned cost was calculated by multiplying the number of daily meals served (per the daily meal count sheets on file), by the reimbursement rates in effect for the months sampled. The projected questioned cost is in excess of $25,000, and was calculated by multiplying the average error rate noted for the Casa Grande High School site, by the total number of meals served by this site for the entire fiscal year. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION Procedures should be established to ensure the number of meals claimed are properly reported and can be reconciled to supporting detailed records of meals served, including having a second employee review the number of meals being reported. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2021-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Agency: Department of Agriculture Federal Award Number: 7AZ300AZ3 Pass-Through Agency: Arizona Department of Education Questioned Costs: $4,585 Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Activities Allowed or Unallowed CRITERIA According to 7 CFR ?225.15.(c)(1), to receive reimbursement payments for meals served, the District must maintain accurate records justifying all meals claimed. CONDITION Daily meal count sheets and monthly summaries of meals served did not sufficiently support amounts submitted to the Arizona Department of Education (ADE) for reimbursement. CAUSE Errors in the compilation of the monthly logs that summarized the daily meal count sheets, insufficient documentation of additional meals served that may account for the differences noted, and/or lack of additional review by others prior to submitting the claims to ADE may be causes for the errors noted. EFFECT Meals claimed for reimbursement were overstated. CONTEXT A sample of daily meal count sheets associated with the Summer Food Service program were reviewed for nine District serving sites to determine if accurate support existed for the monthly reimbursement claims submitted to ADE. Auditors noted favorable results for eight serving sites sampled; however, daily count sheets sampled from the Casa Grande High School site resulted in differences between the daily meal count sheets and the amounts claimed to ADE for that site. Based on a review of nine days during the months of October 2020, March 2021 and April 2021, auditors noted seven days that did not agree to the amounts claimed to ADE for the Casa Grande High School site. The net result of these differences indicate that the District overclaimed breakfast and lunch meals by 420 and 842, respectively, for an overclaimed amount of $4,585. The known questioned cost was calculated by multiplying the number of daily meals served (per the daily meal count sheets on file), by the reimbursement rates in effect for the months sampled. The projected questioned cost is in excess of $25,000, and was calculated by multiplying the average error rate noted for the Casa Grande High School site, by the total number of meals served by this site for the entire fiscal year. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION Procedures should be established to ensure the number of meals claimed are properly reported and can be reconciled to supporting detailed records of meals served, including having a second employee review the number of meals being reported. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2021-001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Gina Salazar Anticipated Completion Date: FY 2022 Planned Corrective Action: Tammy Darang, Food Service Secretary, is verifying all counts per the reports on a daily and weekly basis. These verified reports are being used to obtain the meal counts for the monthly claims. The Food Service Secretary is also sending the Business Manager the daily, weekly, and monthly reports. The Business Manager then double checks the numbers and re-verifies that all of the meal counts add up prior to submitting the monthly reimbursement claim. Additionally, training will be provided in January to ensure both sites are following the same procedures so that there is uniformity in the reporting process. This will help ensure the accuracy of meal claims reported and also help the Business Office to easily identify and correct errors.
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