EIN: 860201387
UEI: ZETHU5AAKUT4
Audited by: Advisent Assurance, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 September 30, 2026 (27 days from today).
What is a management decision? →2025-003 ELIGIBILITY OVER TITLE I Federal Assistance Listing Number: 84.010 Program: Title I Grants to Local Educational Agencies Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 25FT1TTI-511407-01A Questioned Costs: $-0- Compliance Requirement: E. Eligibility Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Repeat Finding: This is not a repeat finding. Condition/Context: During our testing of school eligibility and funding, we discovered the District did not maintain records that agreed to the low-income student counts as reported to the Arizona Department of Education to properly allocate Title I funding by poverty level. Criteria: The Uniform Guidance compliance supplement. Cause: Management oversight and turnover in the federal grant department. Effect: Noncompliance and internal control weakness. Recommendation: We recommend the District to review its internal control procedures of federal programs to ensure documentation is maintained to support the allocation of Title I funding based on the poverty level of individual school sites. Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan.
Show full finding ▾Hide full finding ▴2025-003 ELIGIBILITY OVER TITLE I Federal Assistance Listing Number: 84.010 Program: Title I Grants to Local Educational Agencies Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 25FT1TTI-511407-01A Questioned Costs: $-0- Compliance Requirement: E. Eligibility Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Repeat Finding: This is not a repeat finding. Condition/Context: During our testing of school eligibility and funding, we discovered the District did not maintain records that agreed to the low-income student counts as reported to the Arizona Department of Education to properly allocate Title I funding by poverty level. Criteria: The Uniform Guidance compliance supplement. Cause: Management oversight and turnover in the federal grant department. Effect: Noncompliance and internal control weakness. Recommendation: We recommend the District to review its internal control procedures of federal programs to ensure documentation is maintained to support the allocation of Title I funding based on the poverty level of individual school sites. Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan.
2025-003 CERTIFIED PAYROLL REPORTING Federal Assistance Listing Number: 84.041 Program: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Agency: N/A Grantor Number: N/A Questioned Costs: $-0- Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Repeat Finding: This is not a repeat finding. Condition/Context: The District did not retain documentation sufficient to determine the Davis- Bacon compliance clause was included in advertised specifications for construction projects paid with federal Impact Aid monies. In addition, for five of 5 vendors selected weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Corrective Action: The District will review its policies and procedures certified payroll reporting in accordance with the Davis Bacon compliance and will ensure certified payroll reporting is completed on all appropriate minor construction projects. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Casey Hancock, Business Manager
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
2023-001 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: 7AZ300AZ3 Questioned Costs: $71 – meal reimbursement over-claims. Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Cause: Clerical error. Effect: Noncompliance and internal control weakness. The District was overpaid $71. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over the preparation meal reimbursement claims to eliminate clerical errors. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Casey Hancock, Business Manager.
Show full finding ▾Hide full finding ▴2023-001 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: 7AZ300AZ3 Questioned Costs: $71 – meal reimbursement over-claims. Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Cause: Clerical error. Effect: Noncompliance and internal control weakness. The District was overpaid $71. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over the preparation meal reimbursement claims to eliminate clerical errors. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Casey Hancock, Business Manager.
FINDINGS—FEDERAL AWARDS 2023-001: Reporting Type of Finding: Noncompliance, significant deficiency Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Action planned in response to finding: The District will evaluate its internal control procedures over the preparation of meal reimbursement claims to eliminate clerical errors to ensure that the meals claimed to the Arizona Department of Education are accurately reported. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Casey Hancock, Business Manager
FAC accepted this audit on January 27, 2023 — management decision was due July 27, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on March 27, 2021 — management decision was due September 27, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
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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