EIN: 866004326
UEI: YLDQMJK9YMM8
Audited by: Heinfeld, Meech & Co., P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 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 28, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Child Nutrition Cluster 10.555, 10.559 7AZ300AZ3 N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Agriculture, Federal Communications Commission Pass-Through Agencies: Arizona Department of Education, N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Procurement, Suspension and Debarment CRITERIA Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR ?180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System of Award Management (SAM) maintained by the General Services Administration (GSA) or (2) collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR ?180.300). CONDITION The District did not initially meet the requirement to verify that covered transactions were only made to an entity that was not suspended or debarred or otherwise excluded. CAUSE Lack of record keeping due to the previous District procurement coordinator not including one of the authorized verification methods as part of the procurement process checklist. EFFECT The District was not in compliance with federal guidelines. CONTEXT For the only Emergency Connectivity Fund Program purchase and all five Child Nutrition Cluster purchases reviewed, the District did not maintain documentation that the verification was completed prior to making purchases with those vendors. Upon audit inquiry, a subsequent verification was performed, and it was determined the vendors were ultimately not suspended or debarred. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION Resources should be allocated to train employees to ensure compliance with federal requirements regarding procurement. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Child Nutrition Cluster 10.555, 10.559 7AZ300AZ3 N/A Emergency Connectivity Fund Program 32.009 N/A N/A Federal Agencies: U.S. Department of Agriculture, Federal Communications Commission Pass-Through Agencies: Arizona Department of Education, N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Procurement, Suspension and Debarment CRITERIA Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR ?180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System of Award Management (SAM) maintained by the General Services Administration (GSA) or (2) collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR ?180.300). CONDITION The District did not initially meet the requirement to verify that covered transactions were only made to an entity that was not suspended or debarred or otherwise excluded. CAUSE Lack of record keeping due to the previous District procurement coordinator not including one of the authorized verification methods as part of the procurement process checklist. EFFECT The District was not in compliance with federal guidelines. CONTEXT For the only Emergency Connectivity Fund Program purchase and all five Child Nutrition Cluster purchases reviewed, the District did not maintain documentation that the verification was completed prior to making purchases with those vendors. Upon audit inquiry, a subsequent verification was performed, and it was determined the vendors were ultimately not suspended or debarred. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION Resources should be allocated to train employees to ensure compliance with federal requirements regarding procurement. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Names/Assistance Listing Titles: Child Nutrition Cluster, Emergency Connectivity Fund Program Assistance Listing Numbers: 10.555, 10.559, 32.009 Contact Person: Sallie Rader, Procurement Coordinator Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The procurement coordinator at the time of the finding has since terminated employment. Our current procurement coordinator, Sallie Rader, will verify that covered transactions are only made with an entity that has not been suspended or debarred or otherwise excluded. In addition, she will ensure that proper record keeping and documentation is maintained properly as part of the procurement process.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
FAC accepted this audit on March 8, 2020 — management decision was due September 8, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 7, 2018 — management decision was due September 7, 2018.
FAC accepted this audit on January 31, 2017 — management decision was due July 31, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Arizona →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
