EIN: 866000495
UEI: NZFXT3N1YH22
Audited by: Heinfeld, Meech & Co., P.C.
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 March 26, 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 26, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Federal Award Numbers: S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: Unknown Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141‐3144, 3146, and 3147). Condition It could not be determined whether laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds were paid equal to or in excess of the prevailing wage rate for the locality. Cause The District was not aware of the required processes and documentation to retain to comply with prevailing wage rates. Effect The District did not comply with the special tests and provisions requirements of the grant. Context The District did not notify two contractors and subcontractors of the requirements to comply with the wage rate requirements and did not obtain copies of certified payrolls for construction projects funded with grant monies. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should review Federal requirements over prevailing wage rates, develop policies and procedures, and ensure those developed policies and procedures are implemented. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Federal Award Numbers: S425U210038 Pass‐Through Agency: Arizona Department of Education Questioned Costs: Unknown Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141‐3144, 3146, and 3147). Condition It could not be determined whether laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds were paid equal to or in excess of the prevailing wage rate for the locality. Cause The District was not aware of the required processes and documentation to retain to comply with prevailing wage rates. Effect The District did not comply with the special tests and provisions requirements of the grant. Context The District did not notify two contractors and subcontractors of the requirements to comply with the wage rate requirements and did not obtain copies of certified payrolls for construction projects funded with grant monies. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should review Federal requirements over prevailing wage rates, develop policies and procedures, and ensure those developed policies and procedures are implemented. Views of Responsible Officials See Corrective Action Plan.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Aracely Soto, Director of Finance Anticipated Completion Date: July 1, 2024 Planned Corrective Action: All bids that include laborers and mechanics employed by contractors or subcontractors to work on construction contracts must include language requiring prevailing wage rates, and the vendor must agree to provide copies of certified payrolls for all funded construction projects upon request. The District is not planning to use the Education Stabilization Fund for any future construction.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. 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: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Federal Award Numbers: S425D200038, S425D210038, S425W210003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA Participation of private school children - the LEA For programs under ESSER I and GEER I, an LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, an LEA must determine the proportional share of ESSER I or GEER I funds available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Under ESSER I and GEER I, the LEA in which a private school is located is responsible for providing equitable services to students and teachers in the school. With respect to the provision of services, in general all students and teachers in a private school are eligible to receive equitable services under ESSER I and GEER I. CONDITION The District did not comply with federal regulations. CAUSE Due to turnover of management personnel, the District did not comply with all federal regulations. EFFECT Equitable services to private schools were not provided timely. CONTEXT The District did not consult with private schools for the Education Stabilization Funds timely. The consultation with private schools was not completed until September 2022. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should ensure all federal requirements for all grants are properly executed in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Aracely Soto Anticipated Completion Date: September 1, 2022 Planned Corrective Action: There was a high turnover of management personnel. The District will train new hires on the requirements to provide equitable services to students and teachers in private schools. The employees' training will include online webinars by the Arizona Department of Education. Private school consultations will take place in May for the upcoming school year. The District will keep documentation of the private schools' affirmation of consultations in the federal and state programs office.
FAC accepted this audit on February 13, 2022 — management decision was due August 13, 2022.
FAC accepted this audit on March 26, 2021 — management decision was due September 26, 2021.
FAC accepted this audit on February 6, 2020 — management decision was due August 6, 2020.
Finding Number: 2019-001 Repeat Finding: No Program Name/CFDA Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Federal Agency: U.S. Department of Education Federal Award Number: S010A180003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Eligibility CRITERIA According to Title I, Section 1113(a)-(c), a local educational agency shall allocate funds to eligible schools in rank order and to determine allocations using the same measure of poverty, which measure shall be the number of children ages five through 17 in poverty counted in the most recent census data approved by the Secretary, the number of children eligible for free and reduced priced lunches under the Richard B. Russell National School Lunch Act, the number of children in families receiving assistance under the state program funded under part A of title IV of the Social Security Act, or the number of children eligible to receive medical assistance under the Medicaid program, or a composite of such indicators, with respect to all school attendance areas in the local educational agency. CONDITION Supporting documentation for the number of low income students was unable to be located. As a result, it is unknown whether or not the allocation of funds at each eligible site was accurate and within the established guidelines. CAUSE The District experienced turnover in the Grants Specialist role and was unable to locate supporting information and documentation. EFFECT The District was not in compliance with the requirements set forth by the Federal Government. CONTEXT The District was unable to provide supporting documentation for the number of low income students to ensure the allocation of funds to each eligible site was accurate and within the established guidelines. RECOMMENDATION The District should ensure that documentation is maintained in accordance with grant guidelines and that all documentation is consistent and accurate. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2019-001 Repeat Finding: No Program Name/CFDA Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Federal Agency: U.S. Department of Education Federal Award Number: S010A180003 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Eligibility CRITERIA According to Title I, Section 1113(a)-(c), a local educational agency shall allocate funds to eligible schools in rank order and to determine allocations using the same measure of poverty, which measure shall be the number of children ages five through 17 in poverty counted in the most recent census data approved by the Secretary, the number of children eligible for free and reduced priced lunches under the Richard B. Russell National School Lunch Act, the number of children in families receiving assistance under the state program funded under part A of title IV of the Social Security Act, or the number of children eligible to receive medical assistance under the Medicaid program, or a composite of such indicators, with respect to all school attendance areas in the local educational agency. CONDITION Supporting documentation for the number of low income students was unable to be located. As a result, it is unknown whether or not the allocation of funds at each eligible site was accurate and within the established guidelines. CAUSE The District experienced turnover in the Grants Specialist role and was unable to locate supporting information and documentation. EFFECT The District was not in compliance with the requirements set forth by the Federal Government. CONTEXT The District was unable to provide supporting documentation for the number of low income students to ensure the allocation of funds to each eligible site was accurate and within the established guidelines. RECOMMENDATION The District should ensure that documentation is maintained in accordance with grant guidelines and that all documentation is consistent and accurate. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2019-001 Program Name/CFDA Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Contact Person: Lisa Martinez, Finance Manager Anticipated Completion Date: August 9, 2019 Planned Corrective Action: The District will use the Arizona Department of Education?s published Free and Reduced Lunch Report to populate the enrollment report as supporting documentation for the number of low income students.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on March 8, 2017 — management decision was due September 8, 2017.
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