EIN: 472207406
UEI: GRZNUZZQ5W26
Audited by: Forvis Mazars, LLP
Oversight agency: 10 [Department of Agriculture]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 2025. 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 August 13, 2025 (380 days ago).
What is a management decision? →Annual performance report was filed, however support used for such reporting was not provided. Questioned Costs: None reportable Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Effect: In the event support was required by funders, the School would be unable to provide necessary supporting documentation. Cause: The School did not adequately retain supporting documentation. Identification as a Repeat Finding: Not a repeat finding Recommendation: Supporting documentation for all required annual performance reports, and any required filings, should be maintained on School servers. Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and is committed to maintaining all required annual performance reports supporting documentation. We will require that responsible program manager ensures retention of such documentation.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary Emergency Relief and American Rescue Plan – Elementary and Secondary School Emergency Relief Assistance Listing Numbers: 84.425U Federal Award Program Year: July 1, 2023–July 30, 2024 Pass-Through Agency: Arizona Department of Education Pass-Through Number: S425U210038 Type of Finding: Other matter Compliance Requirement: Reporting – Special Reports Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds as set forth in compliance supplement. Condition: Annual performance report was filed, however support used for such reporting was not provided. Questioned Costs: None reportable Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Effect: In the event support was required by funders, the School would be unable to provide necessary supporting documentation. Cause: The School did not adequately retain supporting documentation. Identification as a Repeat Finding: Not a repeat finding Recommendation: Supporting documentation for all required annual performance reports, and any required filings, should be maintained on School servers. Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and is committed to maintaining all required annual performance reports supporting documentation. We will require that responsible program manager ensures retention of such documentation.
Condition: Annual performance report was filed, however support used for such reporting was not provided. Context: Management was unable to provide supporting documentation for the annual performance report filed, resulting in the auditor’s inability to perform key line item 2 (line 3.b10), as required by the compliance supplement. Response: Our management team has acknowledged the finding and is committed to ensuring that we maintain proper back-up documentation for all federal grant and program reporting. We will maintain a file in a shared drive with the annual completion reports for each grant, containing the ledger details to support reporting for each LEA. Contact person responsible for corrective action: 1. Staci Wiese, Director Completion date: June 30, 2025
The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questioned Costs: None reportable. Context: Management used the monthly premium rate for vision benefits instead of the bimonthly rate when calculating the reimbursement amount. Effect: The School obtained reimbursement funding over the allowable amount. Cause: The School entered the wrong rate into the payroll software. Identification as a Repeat Finding: Not a repeat finding Recommendation: Review the rate entered into the payroll software to ensure that the proper amounts are being calculated for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary Emergency Relief and American Rescue Plan – Elementary and Secondary School Emergency Relief Assistance Listing Numbers: 84.425U Federal Award Program Year: July 1, 2023–July 30, 2024 Pass-Through Agency: Arizona Department of Education Pass-Through Number: S425U210038 Type of Finding: Other matter Compliance Requirement: Allowable Cost/Cost Principles Criteria: Grantees must follow allowable cost reimbursement standards, as defined in the compliance supplement for each specific federal program. Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questioned Costs: None reportable. Context: Management used the monthly premium rate for vision benefits instead of the bimonthly rate when calculating the reimbursement amount. Effect: The School obtained reimbursement funding over the allowable amount. Cause: The School entered the wrong rate into the payroll software. Identification as a Repeat Finding: Not a repeat finding Recommendation: Review the rate entered into the payroll software to ensure that the proper amounts are being calculated for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions.
Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questionable Costs: During testing, it was determined that vision benefits had been double counted for reimbursement requests during the year ended June 30, 2024. Context: Vision benefits selected for testing had been double counted for reimbursement. Effect: The School obtained reimbursement funding over allowable amount. Cause: The School did not adequately monitor and review reimbursement submission and reporting. Identification as a Repeat Finding: Not a repeat finding Recommendation: All federal program reimbursement requests should be reviewed for accuracy and appropriateness. Response: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions. The error has been fixed and the HR team has added additional controls for the calculation / review of the bi-weekly benefit deduction amounts. Contact Person Responsible for Corrective Action: Denise Alyeshmerni, Director Completion date: December 31, 2024
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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