EIN: 860682862
UEI: LWLMD76S8KK8
Audited by: Heinfeld, Meech & Co., P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on February 18, 2025 — management decision was due August 18, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on January 21, 2023 — management decision was due July 21, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on May 2, 2021 — management decision was due November 2, 2021.
Finding Number: 2020-001 Repeat Finding: No Program Name/CFDA Title: Special Education Cluster CFDA Number: 84.027, 84.173 Federal Agency: U.S. Department of Education Federal Award Numbers: H027A190007, H173A190003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Matching, Level of Effort, Earmarking CRITERIA According to 34 CFR 300.203 and 300.204, the District must expend, in any particular fiscal year, an amount of local funds, or a combination of State and local funds, for the education of children with disabilities that is at least equal, on either an aggregate or per capita basis, to the amount of local funds, or a combination of State and local funds, expended for this purpose by the District in the prior fiscal year. CONDITION The District was not able to provide documentation to provide an allowance for the reduction in the level of effort for fiscal year 2019-20. CAUSE The District experienced changes in special education expenditures and enrollment figures and did not adequately monitor compliance with the level of effort requirements. EFFECT The District did not maintain the required level of effort. CONTEXT The reduction in non-federal Special Education expenditures between fiscal years 2019 and 2020 was $172,551. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should monitor expenditures made throughout the fiscal year to ensure they have met either on the aggregate or per capita basis an amount at least equal to the amount of local funds, or a combination of State and local funds, expended for this purpose by the District in the prior fiscal year. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2020-001 Repeat Finding: No Program Name/CFDA Title: Special Education Cluster CFDA Number: 84.027, 84.173 Federal Agency: U.S. Department of Education Federal Award Numbers: H027A190007, H173A190003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: Matching, Level of Effort, Earmarking CRITERIA According to 34 CFR 300.203 and 300.204, the District must expend, in any particular fiscal year, an amount of local funds, or a combination of State and local funds, for the education of children with disabilities that is at least equal, on either an aggregate or per capita basis, to the amount of local funds, or a combination of State and local funds, expended for this purpose by the District in the prior fiscal year. CONDITION The District was not able to provide documentation to provide an allowance for the reduction in the level of effort for fiscal year 2019-20. CAUSE The District experienced changes in special education expenditures and enrollment figures and did not adequately monitor compliance with the level of effort requirements. EFFECT The District did not maintain the required level of effort. CONTEXT The reduction in non-federal Special Education expenditures between fiscal years 2019 and 2020 was $172,551. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should monitor expenditures made throughout the fiscal year to ensure they have met either on the aggregate or per capita basis an amount at least equal to the amount of local funds, or a combination of State and local funds, expended for this purpose by the District in the prior fiscal year. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2020-001 Program Name/CFDA Title: Special Education Cluster CFDA Numbers: 84.027, 84.173 Contact Person: Stacy Saravo Anticipated Completion Date: April 1, 2021 Planned Corrective Action: The District submitted a case for Maintenance of Effort exceptions. The Compliance Test was approved as ?Met with Exceptions? by the Exceptional Student Services department of the Arizona Department of Education on April 1, 2021.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
FAC accepted this audit on March 25, 2017 — management decision was due September 25, 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.
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.
