grantcheck

Arizona · Local government · $10M-$50M in federal spending

Pendergast Elementary School District No. 92

Phoenix, AZ

The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.

Score: 0 of 100 (FY2025 audit)

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

PartRulePointsMax
Material weaknesses8 points each024
Significant deficiencies3 points each09
Repeat findings5 points each015
Longest repeat chain2 years 3, 3 years 6, 4 years 9, 5+ years 12012
Modified major-program opinionsqualified 8 each; any adverse or disclaimer 15015
Questioned costsknown amount of $25,000 or more, by share and dollars015
Going concernauditor included a going-concern paragraph05
Prior-year latenessprior-year audit late or not filed, scored only with a finding05
Score0100

Federal funding, FY2025

$19,852,631 in federal awards spent, across 11 programs. Largest funding agencies:

AgencySpent
Department of Education$10,831,846
Department of Agriculture$8,801,019
Department of Health and Human Services$159,058

FY2025 audit

FAC record
2025-06-GSAFAC-0000389136
Fiscal year end
June 30, 2025
Accepted by FAC
January 9, 2026
Federal spending
$19,852,631 · 11 programs
Major programs
3
Score
0 of 100

No findings reported.

FY2024 audit

FAC record
2024-06-GSAFAC-0000055994
Fiscal year end
June 30, 2024
Accepted by FAC
January 31, 2025
Federal spending
$18,960,265 · 11 programs
Major programs
2
Score
0 of 100

No findings reported.

FY2023 audit

FAC record
2023-06-GSAFAC-0000027169
Fiscal year end
June 30, 2023
Accepted by FAC
March 6, 2024
Federal spending
$19,635,045 · 14 programs
Major programs
2
Score
3 of 100

Finding 2023-001

significant deficiencyother matters

Program
CHILD NUTRITION CLUSTER (10.553, 10.555, 10.559)
Compliance requirement
Reporting
FAC record
FY2023 audit on fac.gov
Finding text from the filing

Finding Number: 2023-001 Repeat Finding: No Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Federal Award Numbers: 7AZ300AZ3, 6AZ300400 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting

Criteria 7 CFR §210.8 requires the District to establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 7 CFR §210.8 also requires the District to submit reimbursement claims no later than 60 days following the last day of the full month covered by the claim.

Condition The District was not in compliance with 7 CFR §210.8.

Cause The District experienced turnover in the position responsible for the monthly reimbursement claim submission process. Additionally, the monthly claims were not thoroughly reviewed prior to submission.

Effect The District did not fully comply with reporting requirements for the Child Nutrition Cluster.

Context The District’s March 2023 reimbursement claim submitted did not agree to supporting reports. As a result, the District was under reimbursed for 20,981 of meals during March 2023, which equates to $37,774. Additionally, the January 2023 and March 2023 claims were submitted for reimbursement on April 3, 2023 and June 5, 2023 respectively, which are outside of the 60 day required window for submission.

The sample was not intended to be, and was not, a statistically valid sample.

Findings and Questioned Costs Related to Federal Awards

Finding Number: 2023-001

Recommendation The District should ensure monthly counts are supported by documentation and agree to reimbursement claims prior to submission to Arizona Department of Education. The District should also ensure the reimbursement claim is submitted within the required time period after month end.

Views of Responsible Officials See Corrective Action Plan.