EIN: 860713475
UEI: U3SYPKDBQTR8
Audited by: Heinfeld, Meech & Co., P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 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 (86 days ago).
What is a management decision? →FAC accepted this audit on January 1, 2025 — management decision was due July 1, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: Department of Treasury Federal Award Number: GRFT-21-1101 Pass-Through Agency: Arizona Governor?s Office Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement, Suspension, and Debarment CRITERIA Non-Federal entities are prohibited from contracting with or making sub awards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR ?180.220. CONDITION Verification of suspension and debarment was not performed for all vendors with whom the District spent at least $25,000 using federal grant monies. CAUSE The District did not have policies and procedures in place to ensure vendors were not suspended or debarred. EFFECT The District was not in compliance with the requirements set forth by the federal government. However, it was determined that the vendors in question were not suspended or debarred. CONTEXT For two of four vendors reviewed with purchases in excess of $25,000, the District did not verify if the vendor was suspended or debarred. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should implement policies and procedures to ensure compliance with Federal requirements regarding suspension and debarment. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: Department of Treasury Federal Award Number: GRFT-21-1101 Pass-Through Agency: Arizona Governor?s Office Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Procurement, Suspension, and Debarment CRITERIA Non-Federal entities are prohibited from contracting with or making sub awards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR ?180.220. CONDITION Verification of suspension and debarment was not performed for all vendors with whom the District spent at least $25,000 using federal grant monies. CAUSE The District did not have policies and procedures in place to ensure vendors were not suspended or debarred. EFFECT The District was not in compliance with the requirements set forth by the federal government. However, it was determined that the vendors in question were not suspended or debarred. CONTEXT For two of four vendors reviewed with purchases in excess of $25,000, the District did not verify if the vendor was suspended or debarred. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should implement policies and procedures to ensure compliance with Federal requirements regarding suspension and debarment. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Elaine Armienti, Business Manager Anticipated Completion Date: November 1, 2022 Planned Corrective Action: The District has implemented a policy for verification of suspension and debarment for all vendors with whom the District spends at least $25,000 using federal grant monies. Vendors with an initial purchase exceeding $25,000 using federal dollars are confirmed before a purchase order is issued. On a bi-monthly basis, a vendor total report is run to determine if any vendors are approaching the $25,000 limit. Vendors are confirmed to not be suspended or debarred before any purchase order change orders are executed and before additional purchases can be made. The Procurement Accountant researches vendors using Sam.Gov to determine compliance and documents that the vendor is in compliance. The Director of Business Services reviews and confirms the documentation.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
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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