EIN: 866000488
UEI: QF5ELNJFBVS3
Audited by: Advisent Assurance, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 14, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on February 2, 2024 — management decision was due August 2, 2024.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on March 20, 2022 — management decision was due September 20, 2022.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
FAC accepted this audit on January 29, 2020 — management decision was due July 29, 2020.
Documentation was not retained to support the review and approval of time certifications for employees charged to the grant. Context: Two of four certified special education teachers tested. Criteria: 2 CFR?200.303 (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Questioned Cost: None. Effect: No matters of noncompliance were noted; however, the lack of internal controls over the accuracy of the time and effort certifications could result in a matter of noncompliance gong undetected and uncorrected. Cause: The District had time and effort documentation prepared and signed by the employee performing the services under the grant; however, the time and effort certifications lacked evidence that they were reviewed and approved by an individual with knowledge of the program. Recommendation: We recommend the District document and retain support of a review process over the time and effort certifications. View of Responsible Official: The District concurs with this recommendation. Contact Person: Michelle Myers, Chief Financial Officer
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Education Passed Through the Arizona Department of Education Special Education Cluster CFDA No. 84.027 and 84.173 Pass Through Number: H027A180007 and H173A180003 Finding Type: Significant Deficiency in Internal Control Over Compliance Repeat Finding: No Condition: Documentation was not retained to support the review and approval of time certifications for employees charged to the grant. Context: Two of four certified special education teachers tested. Criteria: 2 CFR?200.303 (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Questioned Cost: None. Effect: No matters of noncompliance were noted; however, the lack of internal controls over the accuracy of the time and effort certifications could result in a matter of noncompliance gong undetected and uncorrected. Cause: The District had time and effort documentation prepared and signed by the employee performing the services under the grant; however, the time and effort certifications lacked evidence that they were reviewed and approved by an individual with knowledge of the program. Recommendation: We recommend the District document and retain support of a review process over the time and effort certifications. View of Responsible Official: The District concurs with this recommendation. Contact Person: Michelle Myers, Chief Financial Officer
2019-001 U.S. Department of Education Passed Through the Arizona Department of Education Special Education Cluster CFDA No. 84.027 and 84.173 Pass Through Number: H027A180007 and H173A180003 Finding Type: Significant Deficiency in Internal Control Over Compliance Repeat Finding: No Condition: Documentation was not retained to support the review and approval of time certifications for employees charged to the grant. Context: Two of four certified special education teachers tested. Corrective Action Plan: The District concurs with the finding and has taken or plans to take the following steps as a manner of corrective action: ?Revised and published a standard operating procedure for time and effort documentation for Federal grants including IDEA. ?Provide training to programmatic grant managers regarding requirements for time and effort and the standard operating procedure. ?Expanded the prior standard operating procedure to include a business services grant manager to help ensure all time and effort documentation needed is obtained and correctly retained. ?Made the most current ADE guidance on Time and Effort available to all grant managers. ?For any missed monthly certifications, the employee will be coached and the documentation will be created using the best knowledge of the employee and supervisor. Anticipated Completion Date: The corrective action will occur during the fiscal year 2020 year and should be in place and fully functioning by June 30, 2020. Name of Contact Person: Michelle Myers, Chief Financial Officer
FAC accepted this audit on January 28, 2019 — management decision was due July 28, 2019.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 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.
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