EIN: 866000754
UEI: EKNGZJAUNBK9
Audited by: Arizona Auditor General
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (29 days from today).
What is a management decision? →The District did not timely report required student information to the federal agency, risking students not being asked to repay financial assistance Cluster name: Student Financial Assistance Cluster Assistance Listings number(s) and name(s): 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Award year(s): July 1, 2024 through June 30, 2025 Federal agency: U.S. Department of Education Compliance requirement: Special tests and provisions Questioned costs: None Condition Contrary to federal regulations and District policies and procedures, the District’s Financial Aid and Veteran Services Department (Department) did not timely report enrollment status changes to the National Student Loan Data System (NSLDS) as required. Specifically, the Department reported student enrollment status changes between 4 to 237 days later than the required 60 days for 19 of 35 students we tested participating in the Federal Pell Grant (Pell) program. Effect The District’s students may not be asked to repay student financial assistance grants or loans if or when required if the NSLDS does not accurately reflect students’ enrollment status. Also, the District is at risk that student enrollment status changes may be reported late for its over 1,000 students receiving federal Pell grants. Cause The District’s management reported that they transitioned to a new student information system in February 2025 and had issues syncing registrar information to the students receiving financial assistance to submit timely student enrollment status changes to the NSLDS. Further, the District did not update its policies to describe process changes due to the system’s implementation and did not assign a designated individual to verify that data was properly processed and reported to the NSLDS. Criteria Federal regulations and District policies and procedures require reporting to the NSLDS all applicable students’ enrollment statuses and any enrollment status changes for the Pell program within 60 days of the students’ change. Student enrollment status changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence (34 Code of Federal Regulations [CFR] §690.83[b][2] and District’s Enrollment Reporting Process). Further, federal guidelines require establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations to the District Report accurate student enrollment statuses and changes to the NSLDS within 60 days of the students’ change for all students receiving Pell. Update its enrollment reporting policies and procedures and train employees on new processes due to the implementation of the new student information system, including properly syncing registrar information to the students receiving financial assistance to submit timely student enrollment status changes to the NSLDS. Designate an individual to verify that data was properly processed and reported to the NSLDS. Views of responsible officials District management concurs with this finding. The District’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials regarding these recommendations. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Show full finding ▾Hide full finding ▴The District did not timely report required student information to the federal agency, risking students not being asked to repay financial assistance Cluster name: Student Financial Assistance Cluster Assistance Listings number(s) and name(s): 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Award year(s): July 1, 2024 through June 30, 2025 Federal agency: U.S. Department of Education Compliance requirement: Special tests and provisions Questioned costs: None Condition Contrary to federal regulations and District policies and procedures, the District’s Financial Aid and Veteran Services Department (Department) did not timely report enrollment status changes to the National Student Loan Data System (NSLDS) as required. Specifically, the Department reported student enrollment status changes between 4 to 237 days later than the required 60 days for 19 of 35 students we tested participating in the Federal Pell Grant (Pell) program. Effect The District’s students may not be asked to repay student financial assistance grants or loans if or when required if the NSLDS does not accurately reflect students’ enrollment status. Also, the District is at risk that student enrollment status changes may be reported late for its over 1,000 students receiving federal Pell grants. Cause The District’s management reported that they transitioned to a new student information system in February 2025 and had issues syncing registrar information to the students receiving financial assistance to submit timely student enrollment status changes to the NSLDS. Further, the District did not update its policies to describe process changes due to the system’s implementation and did not assign a designated individual to verify that data was properly processed and reported to the NSLDS. Criteria Federal regulations and District policies and procedures require reporting to the NSLDS all applicable students’ enrollment statuses and any enrollment status changes for the Pell program within 60 days of the students’ change. Student enrollment status changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence (34 Code of Federal Regulations [CFR] §690.83[b][2] and District’s Enrollment Reporting Process). Further, federal guidelines require establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations to the District Report accurate student enrollment statuses and changes to the NSLDS within 60 days of the students’ change for all students receiving Pell. Update its enrollment reporting policies and procedures and train employees on new processes due to the implementation of the new student information system, including properly syncing registrar information to the students receiving financial assistance to submit timely student enrollment status changes to the NSLDS. Designate an individual to verify that data was properly processed and reported to the NSLDS. Views of responsible officials District management concurs with this finding. The District’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials regarding these recommendations. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.
Financial Statement Findings 2025-01 The District’s control procedures over IT systems and data were not sufficient, which increases the risk that the District may not adequately protect those systems and data. Contact: Thomas Thompson, Chief Information Officer Anticipated completion date: June 30, 2026__________________________________________ Corrective Action Plan: The District will prioritize the development and formal documentation of IT policies and procedures addressing logical access controls, system security, and vendor management. These policies will align with recognized industry standards and will include processes to ensure consistent implementation and compliance. a) User access assignment and review b) Timely removal of access c) Enhance verification of assignment through available and to-be-developed reporting tools d) The District will review and enhance formal procedures for evaluating, awarding, and monitoring IT vendor contracts. This will include documenting vendor qualifications, defining security expectations in contracts, and performing periodic reviews to ensure vendors comply with contractual and security requirements. e) Management will implement supervisory review controls to ensure adherence to IT policies and procedures. Federal Award Findings 2025-101 The District did not timely report required student information to the federal agency, risking students not being asked to repay financial assistance. Contact: Sharon Montoya, Director, Financial Aid & Veteran Services Anticipated completion date: June 30, 2026__________________________________________ Corrective Action Plan: The District will implement procedures to ensure all student enrollment status changes are reported to the National Student Loan Data System (NSLDS) within the required 60-day timeframe. This includes establishing a standardized reporting schedule and utilizing system-generated reports to monitor pending status changes. a) Assign monitoring and oversight responsibilities in the Financial Aid department b) Implement ongoing monitoring control within the Financial Aid department c) Monthly inquiring into the Financial Aid department process by Fiscal Control
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on September 19, 2024 — management decision was due March 19, 2025.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on May 10, 2021 — management decision was due November 10, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
2019-101 Cluster name: Student Financial Assistance Cluster CFDA numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Award numbers and years: P007A180114; P033A180114; P063P181064 July 1, 2018 through June 30, 2019 Federal agency: U.S. Department of Education Compliance requirement: Special tests and provisions Questioned costs: None Condition and context?The District did not report student enrollment status changes to the National Student Loan Data System (NSLDS) within the required time periods for 9 of 40 students tested. In addition, 1 of the student?s status was also reported incorrectly. Although the District did not report these 9 students? enrollment status within the required time period, the student enrollment status changes did not require the students to repay student financial assistance grants. Criteria?The District is required to report to the NSLDS student enrollment status changes within 30 days of a change or include the change in status in a response to an enrollment-reporting roster file within 60 days for the Federal Pell Grant program. Student enrollment status changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence. (34 Code of Federal Regulations (CFR) ?690.83(b)(2)) Also, the District must establish and maintain effective internal control over its federal awards that provides reasonable assurance that it is managing them in compliance with all applicable laws, regulations, and the award terms. (2 CFR ?200.303) Effect?The District?s students may not be asked to repay student financial assistance grants if required if the NSLDS does not accurately reflect students? enrollment status changes in a timely manner. Cause?The District used a third-party servicer to report student enrollment status changes to NSLDS but did not have adequate internal control procedures to verify that changes were reported to the NSLDS in a timely manner Recommendation?To help ensure that its students are asked to repay student financial assistance grants as required, the District should develop and implement internal control procedures to verify that student enrollment status changes recorded on its student information system and reported to NSLDS by its third-party servicer are accurately and timely reported to the NSLDS within required time periods. The District?s responsible officials? views and planned corrective action are in its corrective action plan at the end of this report. This finding is similar to prior-year finding 2018-101.
Show full finding ▾Hide full finding ▴2019-101 Cluster name: Student Financial Assistance Cluster CFDA numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Award numbers and years: P007A180114; P033A180114; P063P181064 July 1, 2018 through June 30, 2019 Federal agency: U.S. Department of Education Compliance requirement: Special tests and provisions Questioned costs: None Condition and context?The District did not report student enrollment status changes to the National Student Loan Data System (NSLDS) within the required time periods for 9 of 40 students tested. In addition, 1 of the student?s status was also reported incorrectly. Although the District did not report these 9 students? enrollment status within the required time period, the student enrollment status changes did not require the students to repay student financial assistance grants. Criteria?The District is required to report to the NSLDS student enrollment status changes within 30 days of a change or include the change in status in a response to an enrollment-reporting roster file within 60 days for the Federal Pell Grant program. Student enrollment status changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence. (34 Code of Federal Regulations (CFR) ?690.83(b)(2)) Also, the District must establish and maintain effective internal control over its federal awards that provides reasonable assurance that it is managing them in compliance with all applicable laws, regulations, and the award terms. (2 CFR ?200.303) Effect?The District?s students may not be asked to repay student financial assistance grants if required if the NSLDS does not accurately reflect students? enrollment status changes in a timely manner. Cause?The District used a third-party servicer to report student enrollment status changes to NSLDS but did not have adequate internal control procedures to verify that changes were reported to the NSLDS in a timely manner Recommendation?To help ensure that its students are asked to repay student financial assistance grants as required, the District should develop and implement internal control procedures to verify that student enrollment status changes recorded on its student information system and reported to NSLDS by its third-party servicer are accurately and timely reported to the NSLDS within required time periods. The District?s responsible officials? views and planned corrective action are in its corrective action plan at the end of this report. This finding is similar to prior-year finding 2018-101.
2019-101 Cluster name: Student Financial Assistance Cluster CFDA Nos. and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Name(s) of contact person(s): Heston Welker, Vice President of Operations Jeanne Bryce, Vice President of Academic and Student Affairs Anticipated Completion Date: December 2020 District Response: Concur Corrective Action Planned: The District has hired a consultant to assist in developing and implementing procedures to ensure the District can identify and accurately report all student status changes that are required to be reported to NSLDS within the required timeframe. The enrollment reports will also be monitored by the office of the Director of Financial Aid to ensure that enrollment dates are reported accurately and timely.
2018-101
2019-102 Cluster name: Student Financial Assistance Cluster CFDA numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Award numbers and year: P007A180114; P033A180114; P063P181064 July 1, 2018 through June 30, 2019 Federal agency: U.S. Department of Education Compliance requirement: Special tests and provisions Questioned costs: Not applicable Condition and context?The District had no evidence that it had documented a safeguard for each risk identified in its risk assessment of the student financial aid information it maintains. Criteria?The District?s agreement with the U.S. Department of Education requires the District to protect student financial aid information by designating an employee to coordinate its information security program. The District must also perform a risk assessment and document a safeguard for each risk identified. (Gramm-Leach-Bliley Act, 16 CFR ?314) Effect?The District?s administration and information technology (IT) management may put the District?s operations and IT systems and data, including student financial aid information, at unintended and unnecessary risk. Cause?The District designated an individual to coordinate its information security program over its student financial aid information but relied on an informal and undocumented process to respond to IT risks. Recommendation?To help ensure that the District protects student financial aid information, the District should: ? Document and implement a safeguard for each risk identified. ? Monitor the effectiveness of the safeguards? key controls, systems, and procedures on a periodic basis. ? Evaluate and adjust the information security program in light of the testing and monitoring results, any significant changes to the District?s operations or business arrangements, and any other circumstances that may have a significant impact on the information security program. The District?s responsible officials? views and planned corrective action are in its corrective action plan at the end of this report.
Show full finding ▾Hide full finding ▴2019-102 Cluster name: Student Financial Assistance Cluster CFDA numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Award numbers and year: P007A180114; P033A180114; P063P181064 July 1, 2018 through June 30, 2019 Federal agency: U.S. Department of Education Compliance requirement: Special tests and provisions Questioned costs: Not applicable Condition and context?The District had no evidence that it had documented a safeguard for each risk identified in its risk assessment of the student financial aid information it maintains. Criteria?The District?s agreement with the U.S. Department of Education requires the District to protect student financial aid information by designating an employee to coordinate its information security program. The District must also perform a risk assessment and document a safeguard for each risk identified. (Gramm-Leach-Bliley Act, 16 CFR ?314) Effect?The District?s administration and information technology (IT) management may put the District?s operations and IT systems and data, including student financial aid information, at unintended and unnecessary risk. Cause?The District designated an individual to coordinate its information security program over its student financial aid information but relied on an informal and undocumented process to respond to IT risks. Recommendation?To help ensure that the District protects student financial aid information, the District should: ? Document and implement a safeguard for each risk identified. ? Monitor the effectiveness of the safeguards? key controls, systems, and procedures on a periodic basis. ? Evaluate and adjust the information security program in light of the testing and monitoring results, any significant changes to the District?s operations or business arrangements, and any other circumstances that may have a significant impact on the information security program. The District?s responsible officials? views and planned corrective action are in its corrective action plan at the end of this report.
2019-102 Cluster name: Student Financial Assistance Cluster CFDA Nos. and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Name(s) of contact person(s): Sharon Montoya, Director of Financial Aid Thomas Thompson, Chief Information Officer Anticipated Completion Date: December 2020 District Response: Concur Corrective Action Planned: The District will develop and implement policies and procedures to document and safeguard student financial aid information. The District will also provide training to staff to document and monitor safeguards and to periodically evaluate the effectiveness of the safeguards? key controls, systems, and procedures.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
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2017-101
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
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2016-101
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FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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2015-101
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