EIN: 866000477
UEI: E3BZPX41GQU8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 6, 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 December 6, 2023 (991 days ago).
What is a management decision? →Condition/Context: The District spent $52,380 of federal funding on equipment and services related to the Maricopa County Juvenile Detention Center. These expenditures were not authorized within the budget for the related grant as the Juvenile Detention Center is a separate entity from the District. Criteria: The District must follow the Uniform Guidance and adhere to the budgets approved by the Arizona Department of Education for allowable expenditures. Cause: The District did not have proper internal controls over grant disbursements to ensure only activity related to the District was recorded within their general ledger. Effect: Noncompliance and internal control weakness. Expenditures in the amount of $52,380 were recorded within the District?s general ledger that were for the juvenile detention center and not part of the District. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over processing expenditures to ensure that only those expenditures that are allowed and approved within the budget be spent out of grant funds. View of Responsible Official: The District?s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Adrian De Alba, Assistant Superintendent of Instruction and Student Services and Bonnie Romo, Financial Services Coordinator.
Show full finding ▾Hide full finding ▴Condition/Context: The District spent $52,380 of federal funding on equipment and services related to the Maricopa County Juvenile Detention Center. These expenditures were not authorized within the budget for the related grant as the Juvenile Detention Center is a separate entity from the District. Criteria: The District must follow the Uniform Guidance and adhere to the budgets approved by the Arizona Department of Education for allowable expenditures. Cause: The District did not have proper internal controls over grant disbursements to ensure only activity related to the District was recorded within their general ledger. Effect: Noncompliance and internal control weakness. Expenditures in the amount of $52,380 were recorded within the District?s general ledger that were for the juvenile detention center and not part of the District. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over processing expenditures to ensure that only those expenditures that are allowed and approved within the budget be spent out of grant funds. View of Responsible Official: The District?s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Adrian De Alba, Assistant Superintendent of Instruction and Student Services and Bonnie Romo, Financial Services Coordinator.
Type of Finding: Noncompliance, material weakness Repeat Finding: No Condition/Context: The District spent $52,380 of federal funding on equipment and services related to the Maricopa County Juvenile Detention Center. These expenditures were not authorized within the budget for the related grant as the Juvenile Detention Center is a separate entity from the District. Action planned in response to finding: The District will establish proper internal controls over processing expenditures to ensure that only those expenditures that are allowed and approved within the budget be spent out of grant funds. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Adrian De Alba, Assistant Superintendent of Instruction and Student Services and Bonnie Romo, Financial Services Coordinator.
FAC accepted this audit on August 25, 2022 — management decision was due February 25, 2023.
2020-002 Financial Reporting of Federal Expenditures Programs: Title I CFDA Number: 84.010, 83.013 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District had a separate ledger for certain federal expenditures that were not included in the District's financial statements or Schedule of Expenditure of Federal Awards for the fiscal year ending June 30 ,2021 resulting in the financial statement having to be reissued as a single audit. This resulted in the federal expenditures being underreported by $585,505 in the District's accounting records, of which $432,575 were Title I expenditures. CRITERIA Accounting records should properly reflect all transactions related to the District. CAUSE The District maintained a separate ledger for certain federal grant expenditures related to a Maricopa County juvenile detention even though the grants were issued to the District. EFFECT This resulted in the District having to reissue the financial statements for the fiscal year ending June 30, 2020 and the late filing of the single audit report as the federal expenditures reported in the original financial statements were under the reporting threshold of $750,000. RECOMMENDATION The District should report all federal expenditures in the District's ledger and not maintain a separate ledger for federal expenditures related to Maricopa County juvenile detention center.
Show full finding ▾Hide full finding ▴2020-002 Financial Reporting of Federal Expenditures Programs: Title I CFDA Number: 84.010, 83.013 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District had a separate ledger for certain federal expenditures that were not included in the District's financial statements or Schedule of Expenditure of Federal Awards for the fiscal year ending June 30 ,2021 resulting in the financial statement having to be reissued as a single audit. This resulted in the federal expenditures being underreported by $585,505 in the District's accounting records, of which $432,575 were Title I expenditures. CRITERIA Accounting records should properly reflect all transactions related to the District. CAUSE The District maintained a separate ledger for certain federal grant expenditures related to a Maricopa County juvenile detention even though the grants were issued to the District. EFFECT This resulted in the District having to reissue the financial statements for the fiscal year ending June 30, 2020 and the late filing of the single audit report as the federal expenditures reported in the original financial statements were under the reporting threshold of $750,000. RECOMMENDATION The District should report all federal expenditures in the District's ledger and not maintain a separate ledger for federal expenditures related to Maricopa County juvenile detention center.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2020 FINDING 2020-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.010, 84.013 Program Title Title I Federal Agency U.S. Department of Education Condition The District had a separate ledger for certain federal expenditures that were not included in the District's financial statements or Schedule of Expenditure of Federal Awards for the fiscal year ending June 30 ,2021 resulting in the financial statement having to be reissued as a single audit. Corrective Action Plan The District now includes the federal expenditures the proper reporting funds in the District's accounting records and no longer maintains a separate ledger for certain federal expenditures. The Schedule of Expenditure of Federal Awards for the fiscal year ending June 30 , 2021 included the expenditures that were previously recorded in a separate ledger. District Contact Michael Stewart, Assistant Superintendent of Operations Completion Date June 30, 2022
2020-003 Late Audit Submission Programs: Title I CFDA Number: 84.010, 83.013 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2020, timely. The audit was submitted August 31, 2022, which was 305 days past the September 30, 2020, extended deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District audit report was reissued due to federal expenditures posted to a separate ledger and not included the previously issued financial statements. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
Show full finding ▾Hide full finding ▴2020-003 Late Audit Submission Programs: Title I CFDA Number: 84.010, 83.013 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2020, timely. The audit was submitted August 31, 2022, which was 305 days past the September 30, 2020, extended deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District audit report was reissued due to federal expenditures posted to a separate ledger and not included the previously issued financial statements. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2020 FINDING 2020-003 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.010, 84.013 Program Title Title I Federal Agency U.S. Department of Education Condition The District did not file the single audit report for the fiscal year ending June 30, 2020 by the deadline of September 30, 2021. Corrective Action Plan The District has filed the single audit report for the fiscal year ending June 30, 2021 prior to the deadline of September 30, 2022. District Contact Michael Stewart, Assistant Superintendent of Operations Completion Date June 30, 2022
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