EIN: 860261487
UEI: T8L3L1N4MM66
Audited by: Heinfeld, Meech & Co., P.C.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 25, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 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: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Districts must submit an application through the Arizona Department of Education’s (ADE) Grants Management Enterprise system for ADE to review and approve grant expenditures. Each time the District makes an update to the expenditures that will be funded by the grant, the District must file an amended application which must be approved by ADE. Condition The District did not update the ESSER III grant application in a timely manner. The last time the grant application was updated was May 4, 2022. Since that date, the District has made changes to the expenditures funded from the grant, but has not notified ADE of those changes. Cause The District has not developed nor implemented strong internal controls over grant reporting due to turnover in key finance positions. Effect The District is at risk for making unallowable expenditures. Context For eight of 10 disbursements paid using Education Stabilization Fund funding reviewed, the District did not include the expenditures on the grant application approved by the ADE. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should develop or implement strong internal controls over grant reporting to reduce the risk of making allowable expenditures. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 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: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Districts must submit an application through the Arizona Department of Education’s (ADE) Grants Management Enterprise system for ADE to review and approve grant expenditures. Each time the District makes an update to the expenditures that will be funded by the grant, the District must file an amended application which must be approved by ADE. Condition The District did not update the ESSER III grant application in a timely manner. The last time the grant application was updated was May 4, 2022. Since that date, the District has made changes to the expenditures funded from the grant, but has not notified ADE of those changes. Cause The District has not developed nor implemented strong internal controls over grant reporting due to turnover in key finance positions. Effect The District is at risk for making unallowable expenditures. Context For eight of 10 disbursements paid using Education Stabilization Fund funding reviewed, the District did not include the expenditures on the grant application approved by the ADE. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should develop or implement strong internal controls over grant reporting to reduce the risk of making allowable expenditures. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Cain Jagodzinski, Superintendent Anticipated Completion Date: June 30, 2024 Planned Corrective Action: Applicable District office staff have been trained on grant compliance. The District has also designated a District employee with specific responsibility of overseeing the District grant program to ensure timely grant submissions.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 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 Districts that received Education Stabilization Fund funding were required by the Arizona Department of Education to complete the “LEA Uses of ESSER I, II, & III – Use of Funds Detail” report by April 21, 2023. The report is based on fiscal year 2021‐22 financial information and full‐time equivalency (FTE) information. Condition Inadequate internal controls existed over the Education Stabilization Fund reporting processes. Cause The District has not developed nor implemented strong internal controls over reporting due to turnover in key finance positions. Effect The District is at risk of reporting inaccurate information. Context The District was unable to provide supporting documentation for the allocation of expenditures to the four categories in the report. In addition, the FTE reported as of September 30, 2022, did not agree to supporting documentation. Lastly, total FY22 ESSER III expenditures reported did not agree to accounting records by $106,755. Recommendation The District should develop or implement strong internal controls over reporting to reduce the risk of reporting inaccurate information. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐002 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 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 Districts that received Education Stabilization Fund funding were required by the Arizona Department of Education to complete the “LEA Uses of ESSER I, II, & III – Use of Funds Detail” report by April 21, 2023. The report is based on fiscal year 2021‐22 financial information and full‐time equivalency (FTE) information. Condition Inadequate internal controls existed over the Education Stabilization Fund reporting processes. Cause The District has not developed nor implemented strong internal controls over reporting due to turnover in key finance positions. Effect The District is at risk of reporting inaccurate information. Context The District was unable to provide supporting documentation for the allocation of expenditures to the four categories in the report. In addition, the FTE reported as of September 30, 2022, did not agree to supporting documentation. Lastly, total FY22 ESSER III expenditures reported did not agree to accounting records by $106,755. Recommendation The District should develop or implement strong internal controls over reporting to reduce the risk of reporting inaccurate information. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Cain Jagodzinski, Superintendent Anticipated Completion Date: June 30, 2024 Planned Corrective Action: Applicable District office staff have been trained on grant compliance. The District has also designated a District employee with specific responsibility of overseeing the District grant program to ensure timely grant submissions.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on March 19, 2020 — management decision was due September 19, 2020.
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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