Arizona · Tribal · $2M-$10M in federal spending
KEAMS CANYON ELEMENTARY SCHOOL
Keams Canyon, AZ
The FY2025 single audit reports 4 findings: 4 material weaknesses, 4 repeat. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 56 of 100 (FY2025 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 24 | 24 |
| Significant deficiencies | 3 points each | 0 | 9 |
| Repeat findings | 5 points each | 15 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 12 | 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 | | 56 | 100 |
Federal funding, FY2025
$2,609,089 in federal awards spent, across 13 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of the Interior | $1,851,301 |
| Department of Education | $700,963 |
| Department of Agriculture | $56,825 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000420898
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- June 12, 2026
- Federal spending
- $2,609,089 · 13 programs
- Major programs
- 2
- Score
- 56 of 100
Finding 2025-001
material weaknessrepeat findingmodified opinion
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Procurement and suspension and debarment
- Repeat
- Chain of 5 audit years; prior finding 2024-001
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
According to generally accepted accounting principles (GAAP), School management is responsible for establishing and maintaining internal controls over financial reporting to include controls over the School's accounting records and general ledger transactions
Finding 2025-002
material weaknessrepeat findingmodified opinion
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Reporting
- Repeat
- Chain of 6 audit years; prior finding 2024-002
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
School management is responsible for establishing and maintaining internal controls over disbursements that are adequate to ensure that all financial activities are properly processed and reported.
Finding 2025-003
material weaknessrepeat findingmodified opinion
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Equipment and real property management
- Repeat
- Chain of 6 audit years; prior finding 2024-003
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Management is responsible for maintaining controls over capital assets in accordance with 2 CFR 200.313 including updating capital asset schedules for assets purchased with Federal award monies.
Finding 2025-004
material weaknessrepeat findingmodified opinion
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Special tests and provisions
- Repeat
- Chain of 3 audit years; prior finding 2024-004
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
According to the Indian Child Protection and Family Violence Protection Act (25 USC 3201 etc. Sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over Indian children. The investigation should be reinvestigated every five years. The Act further states that the Schools may employ individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B - Minimum Standards of Character and Suitability for Employment (25 CFR part 63).
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000412368
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- March 27, 2026; submitted 361 days after its due date (March 31, 2025)
- Federal spending
- $2,591,406 · 13 programs
- Major programs
- 1
- Score
- 56 of 100
Finding 2024-001
material weaknessrepeat finding
- Program
- INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Procurement and suspension and debarment
- Repeat
- Chain of 4 audit years; prior finding 2023-001
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
According to generally accepted accounting principles (GAAP), School management is responsible for establishing and maintaining internal controls over financial reporting to include controls over the School's accounting records and general ledger transactions
Finding 2024-002
material weaknessrepeat finding
- Program
- INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Reporting
- Repeat
- Chain of 5 audit years; prior finding 2023-002
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
School management is responsible for establishing and maintaining internal controls over disbursements that are adequate to ensure that all financial activities are properly processed and reported.
Finding 2024-003
material weaknessrepeat finding
- Program
- INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Equipment and real property management
- Repeat
- Chain of 5 audit years; prior finding 2023-003
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Management is responsible for maintaining controls over capital assets in accordance with 2 CFR 200.313 including updating capital asset schedules for assets purchased with Federal award monies.
Finding 2024-004
material weaknessrepeat finding
- Program
- INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Special tests and provisions
- Repeat
- Chain of 2 audit years; prior finding 2023-004
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
According to the Indian Child Protection and Family Violence Protection Act (25 USC 3201 etc. Sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over Indian children. The investigation should be reinvestigated every five years. The Act further states that the Schools may employ individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B - Minimum Standards of Character and Suitability for Employment (25 CFR part 63).
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000403157
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- February 11, 2026; submitted 682 days after its due date (March 31, 2024)
- Federal spending
- $3,573,607 · 13 programs
- Major programs
- 2
- Score
- 53 of 100
Finding 2023-001
material weaknessrepeat finding
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Procurement and suspension and debarment
- Repeat
- Chain of 3 audit years; prior finding 2022-001
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
According to generally accepted accounting principles (GAAP), School management is responsible for establishing and maintaining internal controls over financial reporting to include controls over the School's accounting records and general ledger transactions
Finding 2023-002
material weaknessrepeat finding
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Reporting
- Repeat
- Chain of 4 audit years; prior finding 2022-002
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
School management is responsible for establishing and maintaining internal controls over disbursements that are adequate to ensure that all financial activities are properly processed and reported.
Finding 2023-003
material weaknessrepeat finding
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Equipment and real property management
- Repeat
- Chain of 4 audit years; prior finding 2022-003
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Management is responsible for maintaining controls over capital assets in accordance with 2 CFR 200.313 including updating capital asset schedules for assets purchased with Federal award monies.
Finding 2023-004
material weakness
- Program
- ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS (15.046); INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Special tests and provisions
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
According to the Indian Child Protection and Family Violence Protection Act (25 USC 3201 etc. Sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over Indian children. The investigation should be reinvestigated every five years. The Act further states that the Schools may employ individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B - Minimum Standards of Character and Suitability for Employment (25 CFR part 63).