EIN: 866000246
UEI: PD4DKB97YVB6
Audited by: Heinfeld, Meech & Co., P.C.
Oversight agency: 21 [Department of the Treasury]
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 March 3, 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 September 3, 2026 (9 days ago).
What is a management decision? →FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition The Town did not report first‐tier subawards of $30,000 or more to the FSRS as required by the Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The Town should implement controls and procedures to ensure that all federal reporting requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition The Town did not report first‐tier subawards of $30,000 or more to the FSRS as required by the Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The Town should implement controls and procedures to ensure that all federal reporting requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding Number: 2023‐001 Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Contact Person: Linda Ayres, Community Resource Program Supervisor Anticipated Completion Date: March 2024 Planned Corrective Action: Management will strengthen the Town’s system of internal procedures by providing additional reporting measures for first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). As of the date of this report, management has submitted reports for current subcontracts greater than $30,000 and will submit reports moving forward by the end of the month following the month in which subawards greater than $30,000 are awarded.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
FAC accepted this audit on March 3, 2021 — management decision was due September 3, 2021.
Finding Number: 2020-001
Show full finding ▾Hide full finding ▴Finding Number: 2020-001
Findings and Questioned Costs Related to Federal Awards
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
FAC accepted this audit on January 30, 2018 — management decision was due July 30, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 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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