EIN: 866006232
UEI: SYUFHH7DNAN7
Audited by: Heinfeld, Meech & Co., P.C.
Cognizant agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 August 23, 2026 (13 days ago).
What is a management decision? →FAC accepted this audit on February 4, 2025 — management decision was due August 4, 2025.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2023-001 Repeat Finding: Yes, 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Education Stabilization Fund 84.425 S425D210038, S425U210038 N/A Impact Aid 84.041 N/A N/A Federal Agency(ies): U.S Department of Education Pass-Through Agency(ies): Arizona Department of Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Special Tests and Provisions – Wage Rate Criteria According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition Wage rate certificates were not turned in weekly. Additionally, one procurement did not include the appropriate wage rate compliance disclosure. Cause Effective internal controls were not implemented that would adequately prevent or detect a deficiency. There were delays on the side of the contractors regarding submission and an issue with the District’s internet connection that may have also affected email since April/May of 2023. Effect The District did not comply with the special tests and provisions requirements of the grants. Context The District failed to monitor the contract weekly to ensure compliance with the wage rate requirements. Additionally, the District could not provide support that the contract/subcontract or procurement included the appropriate wage rate clauses. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2023-001 Program Names/Assistance Listing Titles: Education Stabilization Fund, Impact Aid Assistance Listing Number: 84.425, 84.041 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the current construction vendor and have this reorganization be completed by February 29, 2024 and ensure the vendor turns in their payroll certifications. Planned Corrective Action: The District had started a corrective action plan in 2023 with the current construction vendor. In the past, the District would receive the payroll certifications by email. This method didn’t meet the requirements of the weekly payroll certifications. Therefore, the vendor moved forward to set-up links by project with vendor folders in the links. This was not well organized so, the District had to manually go through each folder to find updated payroll certifications. This method still didn’t meet the requirements of the weekly payroll certifications. As of January 18, 2024, the District has communicated in writing to the vendor about the organizational structure of the links and recommended a modification of folders from vendor to weeks. This request seems feasible since not all subcontractors will be on site through the duration of the project. This reorganization should be completed by February 29, 2024. In addition, the vendor was informed they need to ensure their subcontractors turn in their payroll certifications weekly.
2022-001
Finding Number: 2023-002 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 Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2023-002 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 Number: S425D210038, S425U210038 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Education Stabilization Fund grantees must submit an annual performance report to the SEA/Governor for the SEA’s/Governor’s report under OMB No. 1810-0749. Condition Total amount expended per the LEA Uses of Elementary and Secondary School Relief Fund (ESSER) I, II, & III - Use of Funds Detail report could not be agreed to the District’s accounting records. Cause This was the first year that this reporting requirement was in effect and there was a lot of confusion from ADE that led to misreporting. Effect The District did not comply with the reporting requirements of the grant. Context The amounts reported on the LEA Uses of ESSER I, II, & III - Use of Funds Detail report cannot be agreed to the general ledger. In addition, expenses for retention pay are listed on the report under ESSER II and ESSER III as the District drew down funds for the same expenses twice. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The District should monitor and ensure amounts expended per the LEA Uses of ESSER I, II, & III - Use of Funds Detail report agree to the District’s accounting records. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2023-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the Federal Programs Director to ensure that categories of expenses are correctly reported on the next ESSER reporting cycle. The Business Manager will work with the Federal Programs Director effective immediately January 18, 2024 to obtain correct funding codes in writing. Planned Corrective Action: The Business Manager and Federal Programs Director worked with ADE ESSER grants program staff, and the Arizona Auditor General’s office on ESSER and COVID Reporting. When we completed the initial ESSER reports, we did not understand from guidance that we were supposed to match the categories of expenditures we were reporting to the Accounts Payable Expense reports used for reimbursement requests. We had been reporting based on actual expenditures to date, not the snapshots for the given window of time represented by the Accounts Payable Expense reports used for reimbursement requests. For the most recent reporting cycle, we did gain a clear understanding of the expectations for these reports we are supposed to match to. We do carefully monitor expenditures to ensure that they are aligned to our grant and allowable uses for our ESSER funds. Now that we understand which reports we have to match to, we will be able to match the categories of expenditures to the Accounts Payable Expense reports accurately. Currently, The District has expended ESSER I and II completely. We only have ESSER III to report on which will simplify the ESSER reporting requirements to the Arizona Department of Education. In regard to ESSER I & II salary and benefits expenditures, the District had retention stipends written into both ESSER II and III for specified years and recruitment stipends written only in ESSER III. A misunderstanding caused a payment to be posted to the wrong grant. Upon discovery and to process the correction, the District executed a journal entry to assign the expense to the right grant. In the meantime, we had already processed a reimbursement request for the original and erroneously posted expense. This caused the financial reports to appear as if the expense occurred twice; once in F336 and once in F346 in the future, the Business Manager will get a written approval from the Federal Programs Director on which funds were approved for Recruitment and Retention payments and for specified years.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Federal Agency: U.S Department of Education Federal Award Number: N/A Pass-Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to Federal guidelines, ?7007 construction funds, as well as any ?7002 or ?7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). CONDITION Wage certificates were not turned in weekly for one construction project. Additionally, one procurement did not contain the required wage rate compliance disclosure. CAUSE Effective internal controls were not implemented that would adequately prevent or detect a deficiency. EFFECT The District did not comply with the special tests and provisions requirements of the grant. CONTEXT The District failed to monitor the contractor weekly to ensure compliance with wage rate requirements. Additionally, the District failed to disclose the wage rate requirement in one request for bids issued for construction services. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. 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 Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Federal Agency: U.S Department of Education Federal Award Number: N/A Pass-Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to Federal guidelines, ?7007 construction funds, as well as any ?7002 or ?7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). CONDITION Wage certificates were not turned in weekly for one construction project. Additionally, one procurement did not contain the required wage rate compliance disclosure. CAUSE Effective internal controls were not implemented that would adequately prevent or detect a deficiency. EFFECT The District did not comply with the special tests and provisions requirements of the grant. CONTEXT The District failed to monitor the contractor weekly to ensure compliance with wage rate requirements. Additionally, the District failed to disclose the wage rate requirement in one request for bids issued for construction services. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The District should monitor and ensure Davis-Bacon Act prevailing wage requirements are properly disclosed to all vendors and that wage rate certificates are turned in weekly. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: October 27, 2022 Planned Corrective Action: The Business Manager corrected the information on the scope of work and asked the vendor to submit payroll certifications on October 27, 2022 before the vendor was paid the full amount. In addition, the Business Office revised their Business Operations Policies and Procedures Manual to include in the scope of work for any current and future projects that payroll certification be turned into the Business Office. Our current vendor was notified and we develop a process where time certification will be emailed in a link weekly to the Administrative Assistant and reviewed by the Business Manager weekly. Chinle Unified School District issued a PO in the amount of $30,000 for demolition of old federal building. The PO was issued on September 17, 2021 and paid in full on November 4, 2021. The District did not pay until the payroll certifications were turned into the Business Office which was on October 27, 2022. The original specifications did not mention following the Davis-Bacon Prevailing Wages which was an oversight on the District. In addition to the Davis Bacon requirements, the Business Manager did not know that 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR part 215, Appendix A, Contract Provisions); 2 CFR part 176, subpart C; and 2 CFR section 200.326 asked for weekly payroll certification on any construction projects funded through federal funding.
FAC accepted this audit on February 7, 2022 — management decision was due August 7, 2022.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
Finding Number: 2020-001 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: S010A190003 Pass-Through Agency: Arizona Department of Education Questioned Costs: $0 Type of Finding: 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 Figures used to determine school eligibility for Title I were not always supported. CAUSE Documentation was not maintained that supported the numbers used to determine school eligibility for Title I. However, all of the District?s schools were eligible for and received Title I services. EFFECT The District was not in compliance with the requirements set forth by the Federal Government. CONTEXT The enrollment for Many Farms Elementary School used to calculate per student funding could not be agreed to supporting documentation within a reasonable amount. In addition, the low income percentage/enrollment for Tsaile Elementary School could not be agreed to supporting documentation within a reasonable amount. 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: 2020-001 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: S010A190003 Pass-Through Agency: Arizona Department of Education Questioned Costs: $0 Type of Finding: 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 Figures used to determine school eligibility for Title I were not always supported. CAUSE Documentation was not maintained that supported the numbers used to determine school eligibility for Title I. However, all of the District?s schools were eligible for and received Title I services. EFFECT The District was not in compliance with the requirements set forth by the Federal Government. CONTEXT The enrollment for Many Farms Elementary School used to calculate per student funding could not be agreed to supporting documentation within a reasonable amount. In addition, the low income percentage/enrollment for Tsaile Elementary School could not be agreed to supporting documentation within a reasonable amount. 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: 2020-001 Program Name/CFDA Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: March 31, 2021 Planned Corrective Action: Each year the District pulls the ADMS45-1 report from Arizona Department of Education for Membership and Absence Information. This report is used to budget for the next year?s budget allocation by school site. The ADMS45-1 will be reviewed each year by the Business Manager to ensure we are not missing any grade levels for any of the school sites before we capture the membership count for allocation of budgets.
FAC accepted this audit on March 2, 2020 — management decision was due September 2, 2020.
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
FAC accepted this audit on March 8, 2018 — management decision was due September 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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