Eloy Elementary School District No. 11

Finding Number: 2024‐001 Repeat Finding: Yes, 2023‐001 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 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 data maintained by the District to support the allocation of costs to specific object codes and expenditure  categories  for  ESSER  I  and  ESSER  II  did  not  agree  to  the  amounts  reported  to  ADE.  Additionally, the full time equivalent (FTE) amount submitted did not agree with District records. 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.

Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U 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 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 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 data maintained by the District to support the allocation of costs to specific object codes and expenditure categories for ESSER I, ESSER II, and ESSER III did not agree to the amounts reported to ADE. Additionally, the full time equivalent (FTE) amount submitted did not agree with District records. 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.