EIN: 860669087
UEI: CDYPBKDGPBN8
Audit also covers EIN: 453089294 · unlinked EINs have no separate FAC filing
Audited by: R&A CPAs
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 18, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on November 21, 2023 — management decision was due May 21, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
For the year audited, we found that AZYP had adopted a purchasing policy, however that policy did not contain the minimum procedures over purchases in excess of the micro-purchase threshold described in the Uniform Guidance. Cause and effect: Although no policy governing compliance with the Procurement and Suspension and Debarment rules was approved and no procedures for ensuring compliance had been implemented, there was no new procurements of services in excess of the $10,000 micro-purchase threshold, but less than the $250,000 simplified acquisition threshold, expended under the major programs during the year ended June 30, 2020 that would have been subject to the compliance requirements of 2 CFR 200.30(b) Procurement by small purchase procedures. Perspective: The lack of a procurement policy that incorporates the necessary methods of selecting vendors in accordance with the Uniform Guidance could result in expenditures of federal awards that are not in compliance with the requirements associated with AZYP's federal grants. Recommendation: We recommend that the board adopt a policy governing compliance with the federal rules for procurement and suspension and debarment pursuant to the Uniform Guidance. We further recommend that procedures be implemented to ensure that annual purchases of goods and services over the micro-purchase threshold for any vendor or contractor comply with 2 CFR 200.300. Views of responsible officials: Management agrees with the finding and has implemented the recommendation. See Corrective Action Plan, which follows the Schedule of Expenditures and Other Governmental Awards.
Show full finding ▾Hide full finding ▴Criteria: Under Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318(a) and 2 CFR 200.318(c), a non-federal entity must use its own documented procurement procedures conforming to applicable state and local laws and regulations and the Uniform Guidance, and must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Condition: For the year audited, we found that AZYP had adopted a purchasing policy, however that policy did not contain the minimum procedures over purchases in excess of the micro-purchase threshold described in the Uniform Guidance. Cause and effect: Although no policy governing compliance with the Procurement and Suspension and Debarment rules was approved and no procedures for ensuring compliance had been implemented, there was no new procurements of services in excess of the $10,000 micro-purchase threshold, but less than the $250,000 simplified acquisition threshold, expended under the major programs during the year ended June 30, 2020 that would have been subject to the compliance requirements of 2 CFR 200.30(b) Procurement by small purchase procedures. Perspective: The lack of a procurement policy that incorporates the necessary methods of selecting vendors in accordance with the Uniform Guidance could result in expenditures of federal awards that are not in compliance with the requirements associated with AZYP's federal grants. Recommendation: We recommend that the board adopt a policy governing compliance with the federal rules for procurement and suspension and debarment pursuant to the Uniform Guidance. We further recommend that procedures be implemented to ensure that annual purchases of goods and services over the micro-purchase threshold for any vendor or contractor comply with 2 CFR 200.300. Views of responsible officials: Management agrees with the finding and has implemented the recommendation. See Corrective Action Plan, which follows the Schedule of Expenditures and Other Governmental Awards.
Name of Contact Person Responsible: Lori Malangone, CEO Corrective Action Planned: Adopted Procurement Policy Anticipated Completion Date: November 7, 2020 Arizona Youth Partnership Procurement Policy Adopted by Board of Directors on November 7, 2020 Arizona Youth Partnership has established procurement policies which conform to applicable Federal law and procurement standards covered in 2 CFR 200. The thresholds for the various procurement methods reflect the changes implemented by the National Defense Authorization Act of 2018 (NDAA 2018). 2 CFR 200 specifies five methods of procurement to be followed as shown below: Micro-Purchase ? purchases less than $10,000 Purchasing of supplies, equipment, or services where the aggregate total is less than $10,000. Micro-purchases may be awarded without soliciting competitive quotations or if the buyer can defend the price as reasonable. Small Purchases ? purchases between $10,000 and $250,000 Purchasing of supplies, equipment, or services where the aggregate total is between $10,000 and $250,000. If more than one supplier exists, two or more informal quotes/ proposals must be obtained. In the case of federal grant contractual evaluators, AZYP may prioritize the consideration of credentials, experience in similar programming, and the geographical proximity of the evaluator in determining award of the proposal. Sealed Bid ? purchases over $250,000 The Sealed Bid method will be used if two or more responsible bidder are willing and able to compete effectively and the procurement lends itself to a firm fixed price contract. The Sealed Bill method is preferred for procuring construction. Bids must be solicited from an adequate number of suppliers, providing them sufficient response time and the bids must be publicly advertised. All bids will be publicly opened at the time and place prescribed in the invitation. A firm fixed price contract award will be made in writing to the lowest responsive and responsible bidder. Any or all bids may be rejected if there is a sound documented reason. Competitive Proposal ? purchases over $250,000 The Competitive Proposal method will be used for aggregate purchases over $250,000 and when conditions are not appropriate for sealed bids. This method uses a Request For Proposal (RFP) and the cost is the most weighted criteria. The proposals will be solicited from at least three qualified sources and all proposals will be evaluated at the same time. The contract will be awarded to the responsible firm whose proposal is the most advantageous with price and other factors considered. Sole Source ? Non Competitive Proposal Procurement by noncompetitive proposals is procurement through solicitation of a proposal form only one source and may be used when 1) the item is available from a single source; 2) a public emergency will delay a competitive solicitation; 3) the federal awarding agency expressly authorizes noncompetitive proposals; or 4) after solicitation, competition is determined inadequate. The Program Director requesting a sole source purchase must document which of the above exceptions applies to the purchase and provide authorization from the CEO. Consistent with AZYP?s existing Conflict of Interest Policy, no employee, officer, or agent may participate in the selection, award or administration of a contract if he or she has a real or apparent conflict of interest.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
FAC accepted this audit on November 12, 2017 — management decision was due May 12, 2018.
FAC accepted this audit on November 13, 2016 — management decision was due May 13, 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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