Arizona · Local government · under $2M in federal spending
Aguila Elementary School District No. 63
Aguila, AZ
The FY2023 single audit reports 1 finding: 1 significant deficiency.
No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending June 30, 2024, it was due March 31, 2025, 578 days earlier. It is expected because the FY2023 audit reported $1,102,164 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 8 of 100 (FY2023 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 3 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 0 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 5 | 5 |
| Score | | 8 | 100 |
Federal funding, FY2023
$1,102,164 in federal awards spent, across 9 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $661,505 |
| Department of Health and Human Services | $161,000 |
| Department of Agriculture | $130,164 |
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000034369
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- March 27, 2024
- Federal spending
- $1,102,164 · 9 programs
- Major programs
- 2
- Score
- 8 of 100
Finding 2023-001
significant deficiency
- Program
- EDUCATION STABILIZATION FUND (84.425)
- Compliance requirement
- Special tests and provisions
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Condition
The District did not receive weekly certified payrolls from four contractors who were working on projects funded with federal grant awards.
Criteria
40 USC 3145(a): " ... each contractor and subcontractor each week must furnish a statement on the wages paid each employee during the prior week."
Cause
The District did not have internal controls sufficient to ensure compliance.
Effect
The District is not in compliance with federal regulations.
Recommendation
We recommend that the District obtain certified payrolls for all construction projects funded with Federal Impact Aid awards.