Arizona · Local government · $10M-$50M in federal spending
Phoenix Elementary School District No. 1
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.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 0 | 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 | | 0 | 100 |
Federal funding, FY2025
$22,155,221 in federal awards spent, across 11 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $16,972,317 |
| Department of Agriculture | $5,167,229 |
| Department of the Interior | $15,675 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000397339
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- January 26, 2026
- Federal spending
- $22,155,221 · 11 programs
- Major programs
- 2
- Score
- 0 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000366965
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- August 12, 2025; submitted 134 days after its due date (March 31, 2025)
- Federal spending
- $30,816,951 · 11 programs
- Major programs
- 2
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000025359
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- February 22, 2024
- Federal spending
- $34,094,084 · 13 programs
- Major programs
- 2
- Score
- 3 of 100
Finding 2023-005
significant deficiency
- Program
- EDUCATION STABILIZATION FUND (84.425)
- Compliance requirement
- Allowable costs/cost principles
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
2023-005 ALLOWABLE COSTS/COST PRINCIPLES
Program: Education Stabilization Fund
Federal Assistance Listing Number: 84.425
Federal Agency: U.S. Department of Education
Pass-Through Agency: Arizona Department of Education
Grantor Number: 21FESIII-111323-01A
Questioned Costs: N/A
Type of Finding: Significant Deficiency
Compliance Requirement: B. Allowable Costs/Cost Principles
Condition/Context: For one of 25 Education Stabilization Fund expenditures tested, a purchase order was
not maintained to support the authorization of the purchase before being made.
Criteria: District management is responsible for establishing and maintaining internal controls over accounts
payable disbursements that are adequate to ensure that all financial activities are properly processed and
recorded in accordance with Uniform Guidance and the Uniform System of Financial Records.
Cause: Management oversight.
Effect: Internal control weakness.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the District to review its internal control procedures over federal
programs to ensure purchase orders and maintained to support the authorization of purchases before the
goods or services are purchased.
Views of Responsible Officials: The District concurs with this recommendation and will review its procedures
over federal program reporting.
Contact Person: Mike Mannelly, Chief Financial Officer