Naco Elementary School District No. 23: single-audit findings

Naco Elementary School District No. 23

Naco, AZ

The FY2024 single audit reports no findings. 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 $860,796 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 0 of 100 (FY2024 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Max
Material weaknesses	8 points each	24
Significant deficiencies	3 points each	9
Repeat findings	5 points each	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	15
Questioned costs	known amount of $25,000 or more, by share and dollars	15
Going concern	auditor included a going-concern paragraph	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	5
Score		100

Federal funding, FY2024

$860,796 in federal awards spent, across 7 programs. Largest funding agencies:

Agency	Spent
Department of Education	$743,314
Department of Agriculture	$109,604
Department of Justice	$7,878

FY2024 audit

FAC record: 2024-06-GSAFAC-0000375495
Fiscal year end: June 30, 2024
Accepted by FAC: July 14, 2025; submitted 105 days after its due date (March 31, 2025)
Federal spending: $860,796 · 7 programs
Major programs: 1
Score: 0 of 100

No findings reported.

FY2023 audit

FAC record: 2023-06-GSAFAC-0000051249
Fiscal year end: June 30, 2023
Accepted by FAC: July 30, 2024; submitted 121 days after its due date (March 31, 2024)
Federal spending: $845,121 · 10 programs
Major programs: 2
Score: 13 of 100

Finding 2023-005

material weaknessother matters

Program: EDUCATION STABILIZATION FUND (84.425)
Compliance requirement: Equipment and real property management
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: N/A Type of Finding: Material noncompliance and material weakness in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: The District did not provide a capital asset or stewardship listing to support three items purchased with Education Stabilization Fund was properly recorded in the District’s equipment listing. Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, any purchases with ESF funds in this category are subject to applicable inventory control, log maintenance, and disposition requirements consistent with Part 3, Section F, “Equipment/Real Property Management” of the Compliance Supplement. Cause: Management oversight. Effect: Noncompliance with Uniform Guidance and internal control weakness. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Kristen King, Business Manager