EIN: 860409619
UEI: XW72RVU1LZE1
Audited by: BeachFleischman PLLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 2024. 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 July 11, 2024 (787 days ago).
What is a management decision? →The District was adequately procuring items under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's written policies. Cause: Implementation of compliance with Federal requirements was incomplete. Effect: The District does not have adequate written policies and procedures. Context: Procurement is direct and material to the grant purchases. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Views of responsible officials of the auditee: Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.
Show full finding ▾Hide full finding ▴Assistance Listing Number and Title: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 Federal Agency: U.S. Department of the Treasury Federal Award Numbers: Unknown Grant period: September 1, 2021 - September 1, 2022 Criteria: Procurement - The District is required to maintain a written policy for procurement under a federal award. The policies should refer to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Condition: The District was adequately procuring items under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's written policies. Cause: Implementation of compliance with Federal requirements was incomplete. Effect: The District does not have adequate written policies and procedures. Context: Procurement is direct and material to the grant purchases. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Views of responsible officials of the auditee: Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.
Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Auditee response: Management is working on improving the documentation of their procurement policies and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
FAC accepted this audit on February 15, 2018 — management decision was due August 15, 2018.
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.
Browse other Single Audit organizations in Arizona →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
