EIN: 866067505
UEI: R2AMYB5LKG65
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 February 17, 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 17, 2026 (14 days ago).
What is a management decision? →FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
2022-001 Management Controls Child Nutrition Program CFDA Number 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Pass-Through Agency Arizona Department of Education (ADE) Compliance Requirement C. Cash Management Finding Type Noncompliance, Significant Deficiency Condition The following deficiencies were noted regarding the District's controls over the Child Nutrition Program: ? The District over claimed the number of meals served during fiscal year 2021-22. Based on audit recalculation, the dollar value of the over claimed meals was $7,732. ? The District did not have a secondary review for the NSLP claim forms prior to submission. Criteria Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing that the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Cause The District had insufficient controls and oversight over the Child Nutrition Program due to turnover in food service management personnel during the fiscal year. Effect Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Recommendation We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claim forms are accurate and complete prior to submission. 11
Show full finding ▾Hide full finding ▴2022-001 Management Controls Child Nutrition Program CFDA Number 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Pass-Through Agency Arizona Department of Education (ADE) Compliance Requirement C. Cash Management Finding Type Noncompliance, Significant Deficiency Condition The following deficiencies were noted regarding the District's controls over the Child Nutrition Program: ? The District over claimed the number of meals served during fiscal year 2021-22. Based on audit recalculation, the dollar value of the over claimed meals was $7,732. ? The District did not have a secondary review for the NSLP claim forms prior to submission. Criteria Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing that the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Cause The District had insufficient controls and oversight over the Child Nutrition Program due to turnover in food service management personnel during the fiscal year. Effect Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Recommendation We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claim forms are accurate and complete prior to submission. 11
CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number Program Title Federal Agency 10.555, 10.559 Child Nutrition Cluster U.S. Department of Agriculture Condition The District did not properly review child nutrition claim forms prior to submission to the Arizona Department of Education resulting in net over claimed amount of $7,732. Corrective Action Plan The District has implemented a review of child nutrition claims to source reports prior to submission to the Arizona Department of Education. District Contact Erin Pugh, Business Manager Completion Date January 27, 2023
2021-002
FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.
2021-002 Management Controls Child Nutrition Program CFDA Number 10.553, 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Pass-Through Agency Arizona Department of Education (ADE) Compliance Requirement C. Cash Management Finding Type Noncompliance, Significant Deficiency Condition The following deficiencies were noted regarding the District's controls over the Child Nutrition Program: ? The District under-claimed the number of meals served during fiscal year 2020-21. Based on audit recalculation, the dollar value of the unclaimed meals was $6,374. ? The District did not have a secondary review for the NSLP claim forms prior to submission. Criteria Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing that the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Cause The District had insufficient controls and oversight over the Child Nutrition Program due to turnover in food service management personnel during the fiscal year. Effect Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Recommendation We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claim forms are accurate and complete prior to submission.
Show full finding ▾Hide full finding ▴2021-002 Management Controls Child Nutrition Program CFDA Number 10.553, 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Pass-Through Agency Arizona Department of Education (ADE) Compliance Requirement C. Cash Management Finding Type Noncompliance, Significant Deficiency Condition The following deficiencies were noted regarding the District's controls over the Child Nutrition Program: ? The District under-claimed the number of meals served during fiscal year 2020-21. Based on audit recalculation, the dollar value of the unclaimed meals was $6,374. ? The District did not have a secondary review for the NSLP claim forms prior to submission. Criteria Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing that the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Cause The District had insufficient controls and oversight over the Child Nutrition Program due to turnover in food service management personnel during the fiscal year. Effect Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Recommendation We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claim forms are accurate and complete prior to submission.
CORRECTIVE ACTION PLAN - FINDING 2021-002 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 10.553, 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Condition The District did not properly review child nutrition claim forms prior to submission to the Arizona Department of Education resulting in net under claimed amount of $6,374. Corrective Action Plan The District has implemented a review of child nutrition claims to source reports prior to submission to the Arizona Department of Education. District Contact Casey Hancock, Business Manager Completion Date January 28, 2022
2020-001
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
2020-001 Management Controls Child Nutrition Program CFDA Number 10.553, 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Pass-Through Agency Arizona Department of Education (ADE) Compliance Requirement C. Cash Management Finding Type Noncompliance, Significant Deficiency Condition The following deficiencies were noted regarding the District's controls over the Child Nutrition Program: ? The District under-claimed the number of meals served during fiscal year 2019-20. Based on audit recalculation, the dollar value of the unclaimed meals was $1,272.37. ? The District did not have a secondary review for the NSLP claim forms prior to submission. Criteria Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing that the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Cause The District had insufficient controls and oversight over the Child Nutrition Program due to turnover in food service management personnel during the fiscal year. Effect Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Recommendation We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claim forms are accurate and complete prior to submission.
Show full finding ▾Hide full finding ▴2020-001 Management Controls Child Nutrition Program CFDA Number 10.553, 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Pass-Through Agency Arizona Department of Education (ADE) Compliance Requirement C. Cash Management Finding Type Noncompliance, Significant Deficiency Condition The following deficiencies were noted regarding the District's controls over the Child Nutrition Program: ? The District under-claimed the number of meals served during fiscal year 2019-20. Based on audit recalculation, the dollar value of the unclaimed meals was $1,272.37. ? The District did not have a secondary review for the NSLP claim forms prior to submission. Criteria Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing that the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Cause The District had insufficient controls and oversight over the Child Nutrition Program due to turnover in food service management personnel during the fiscal year. Effect Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Recommendation We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claim forms are accurate and complete prior to submission.
CORRECTIVE ACTION PLAN - FINDING 2020-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 10.553, 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Condition The District did not properly review child nutrition claim forms prior to submission to the Arizona Department of Education resulting in net under claimed amount of $1,272.37. Corrective Action Plan The District has implemented a review of child nutrition claims to source reports prior to submission to the Arizona Department of Education. District Contact Casey Hancock, Business Manager Completion Date January 29, 2021 11
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
2019-003 Davis-Bacon Act Compliance CFDA Number 84.041 Program Title Impact Aid Federal Agency U.S. Department of Education Compliance Requirement N. Special Tests and Provisions Finding Type Noncompliance, Significant Deficiency Questioned Costs N/A CONDITION The District used Federal Impact Aid funds for five construction and maintenance and repair projects ranging in cost from $23,575 to $140,919 each. The District did not monitor certified payrolls, as required, to verify that the contractor was paying the prevailing wages as required by the Davis-Bacon Act. CRITERIA Davis-Bacon Act Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the non-federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. CAUSE The District did not have the proper monitoring controls to ensure that federal impact aid monies used for construction were in compliance with the Davis-Bacon Act. EFFECT The District was not in compliance with the monitoring requirements of the Davis-Bacon Act. RECOMMENDATION We recommend that the District establish proper monitoring procedures to ensure that any federally funded construction projects in excess of $2,000 are in compliance with the Davis Bacon Act.
Show full finding ▾Hide full finding ▴2019-003 Davis-Bacon Act Compliance CFDA Number 84.041 Program Title Impact Aid Federal Agency U.S. Department of Education Compliance Requirement N. Special Tests and Provisions Finding Type Noncompliance, Significant Deficiency Questioned Costs N/A CONDITION The District used Federal Impact Aid funds for five construction and maintenance and repair projects ranging in cost from $23,575 to $140,919 each. The District did not monitor certified payrolls, as required, to verify that the contractor was paying the prevailing wages as required by the Davis-Bacon Act. CRITERIA Davis-Bacon Act Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the non-federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. CAUSE The District did not have the proper monitoring controls to ensure that federal impact aid monies used for construction were in compliance with the Davis-Bacon Act. EFFECT The District was not in compliance with the monitoring requirements of the Davis-Bacon Act. RECOMMENDATION We recommend that the District establish proper monitoring procedures to ensure that any federally funded construction projects in excess of $2,000 are in compliance with the Davis Bacon Act.
CORRECTIVE ACTION PLAN - FINDING 2019-003 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.041 Program Title Impact Aid Federal Agency U.S. Department of Education Condition The District did not properly monitor that prevailing wages were paid by obtaining a copy of the contractor's "certified payroll." Corrective Action Plan The District will verify that prevailing wages have been paid by obtaining copies of the "certified payrolls" that have been submitted by the vendor to the United States Department of Labor. District Contact Jacob Boyle, Business Manager Completion Date January 31, 2020
2018-001
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
GSA_MIGRATION
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2017-003
FAC accepted this audit on February 23, 2018 — management decision was due August 23, 2018.
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2016-001
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GSA_MIGRATION
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
GSA_MIGRATION
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