EIN: 860827306
UEI: Q7ZLPTLML1L6
Audited by: CWDL CERTIFIED PUBLIC ACCOUNTANTS
Oversight agency: 15 [Department of the Interior]
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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 March 30, 2023. 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 September 30, 2023 (1070 days ago).
What is a management decision? →FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on June 7, 2021 — management decision was due December 7, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
Program: Indian School Equalization Program CFDA Number: 15.042 Federal Agency: U.S Department of Interior Pass-Through Agency: Direct Funding Grantor Number: A18AV00652 Questioned Costs: $-0- Type of Finding: Noncompliance, significant deficiency Compliance Requirement: I. Procurement, suspension and debarment Condition/Context: The School did not obtain suspension and debarment certifications for one of three vendors and made purchases from that vendor totaling more than $25,000 using Indian School Equalization funds. Criteria: 2 CFR 180.300 requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded. This verification may be accomplished by checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other specified criteria. Cause: The School did not have proper internal controls in place to monitor the suspension or debarment status of the vendors. Effect: Noncompliance and internal control weakness. The School could inadvertently contract with a vendor that is suspended or debarred from federal contracting. Repeat Finding: Same to prior year finding 2018-005. Recommendation: We recommend that the School establish proper monitoring procedures to ensure that they obtain suspension and debarment information as required for all purchases over the prescribed limit of $25,000. Views of Responsible Officials: The School concurs with this recommendation and will ensure that a review of the suspension and debarment status is performed prior to purchases and reviewed by an independent individual. Contact Person: Ronald Thompson, Superintendent
Show full finding ▾Hide full finding ▴Program: Indian School Equalization Program CFDA Number: 15.042 Federal Agency: U.S Department of Interior Pass-Through Agency: Direct Funding Grantor Number: A18AV00652 Questioned Costs: $-0- Type of Finding: Noncompliance, significant deficiency Compliance Requirement: I. Procurement, suspension and debarment Condition/Context: The School did not obtain suspension and debarment certifications for one of three vendors and made purchases from that vendor totaling more than $25,000 using Indian School Equalization funds. Criteria: 2 CFR 180.300 requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded. This verification may be accomplished by checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other specified criteria. Cause: The School did not have proper internal controls in place to monitor the suspension or debarment status of the vendors. Effect: Noncompliance and internal control weakness. The School could inadvertently contract with a vendor that is suspended or debarred from federal contracting. Repeat Finding: Same to prior year finding 2018-005. Recommendation: We recommend that the School establish proper monitoring procedures to ensure that they obtain suspension and debarment information as required for all purchases over the prescribed limit of $25,000. Views of Responsible Officials: The School concurs with this recommendation and will ensure that a review of the suspension and debarment status is performed prior to purchases and reviewed by an independent individual. Contact Person: Ronald Thompson, Superintendent
2019-005: Suspension and Debarment Program: Indian School Equalization Program CFDA Number: 15.042 Federal Agency: U.S Department of Interior Pass-Through Agency: Direct Funding Grantor Number: A18AV00652 Questioned Costs: $-0- Type of Finding: Noncompliance, significant deficiency Compliance Requirement: I. Procurement, suspension and debarment Condition/Context: The School did not obtain suspension and debarment certifications for one of three vendors and made purchases from those vendors totaling more than $25,000 using Indian School Equalization funds. Repeat Finding: Same to prior year finding 2018-005. Action planned in response to finding: Management of the School will start a process to perform suspension and debarment checks on all vendors where purchases exceed $25,000. Planned completion date for corrective action plan: For the period ending June 30, 2020. Name of the contact person responsible for corrective action: Ronald Thompson, Superintendent
2018-005
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-008
GSA_MIGRATION
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GSA_MIGRATION
2016-009
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2015-007
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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