EIN: 860327449
UEI: RY7NLBE3RMU8
Audited by: CBIZ CPAs P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 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 June 12, 2026 (92 days ago).
What is a management decision? →Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Show full finding ▾Hide full finding ▴Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-Through Agency: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.
Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Show full finding ▾Hide full finding ▴Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-Through Agency: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.
FAC accepted this audit on December 17, 2025 — management decision was due June 17, 2026.
Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Show full finding ▾Hide full finding ▴Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-Through Agency: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.
Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Show full finding ▾Hide full finding ▴Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-Through Agency: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: Programmatic reporting was submitted after the required due date. In a population of 6 programmatic reports, one report was not submitted timely and did not have concurrent evidence of a prior approval to extend the due date. This is deemed to be a significant deficiency in internal control over compliance. Questioned Costs: N/a Context: In a population of two projections reports, three demographics reports, and one itemized report, we tested 100% of these reports and noted that one of the demographics reports was not submitted timely. We were unable to confirm that there was an approved extension at the time of submission. Effect: The system of internal controls was not properly implemented. Cause: Weak reporting retention policies led to an unclear scenario in which a required report was submitted late but neither party was able to confirm that an extension was approved. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Foundation should enhance its process and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.
FAC accepted this audit on October 21, 2024 — management decision was due April 21, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 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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