Arizona · Local government · $2M-$10M in federal spending
Golder Ranch Fire District
Oro Valley, AZ
The FY2024 single audit reports 1 finding: 1 significant deficiency. Audits on file for FY2023–FY2025: FY2023, FY2024.
No FY2025 single audit on file as of October 30, 2026. For the fiscal year ending June 30, 2025, it was due March 31, 2026, 213 days earlier. It is expected because the FY2024 audit reported $2,886,081 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 3 of 100 (FY2024 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 | 0 | 5 |
| Score | | 3 | 100 |
Federal funding, FY2024
$2,886,081 in federal awards spent, across 2 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Homeland Security | $2,886,081 |
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000069165
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- December 9, 2024
- Federal spending
- $2,886,081 · 2 programs
- Major programs
- 1
- Score
- 3 of 100
Finding 2024-001
significant deficiency
- Program
- ASSISTANCE TO FIREFIGHTERS GRANT (97.044)
- Compliance requirement
- Procurement and suspension and debarment
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Assistance Listing Number and Title: Assistance to Firefighters Grant, ALN 97.044
Federal Agency: U.S. Department of Homeland Security
Federal Award Numbers: EMW-2021-FG-05499
Grant period: September 22, 2022 - September 21, 2024
Criteria:
Procurement - The District is required to maintain a written policy for procurement under a federal award. The policies should refer to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Condition:
The District was adequately procuring items under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's written policies.
Cause:
Implementation of compliance with Federal requirements was incomplete.
Effect:
The District does not have adequate written policies and procedures.
Context:
Procurement is direct and material to the grant purchases.
Questioned costs:
None
Repeat Finding:
No
Recommendation:
We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200.
Views of responsible officials of the auditee:
Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000011704
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- December 8, 2023
- Federal spending
- $2,401,324 · 2 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.