Arizona · Local government · $10M-$50M in federal spending
Pinon Unified School District No. 4
Pinon, AZ
The FY2025 single audit reports 1 finding: 1 significant deficiency, 1 repeat. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 22 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 | 3 | 9 |
| Repeat findings | 5 points each | 5 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 9 | 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 | | 22 | 100 |
Federal funding, FY2025
$13,774,385 in federal awards spent, across 12 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $12,676,504 |
| Department of Agriculture | $975,678 |
| Department of the Interior | $122,203 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000414272
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- March 31, 2026
- Federal spending
- $13,774,385 · 12 programs
- Major programs
- 1
- Score
- 22 of 100
Finding 2025-002
significant deficiencyrepeat findingother matters
- Program
- IMPACT AID (84.041)
- Compliance requirement
- Reporting
- Repeat
- Chain of 4 audit years; prior finding 2024-001
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
The federal reporting deadline for the District’s single audit reporting package was March 31, 2025; however, the District did not certify and submit the single audit reporting package by the deadline.
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000369445
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- May 15, 2025
- Federal spending
- $17,435,714 · 14 programs
- Major programs
- 2
- Score
- 19 of 100
Finding 2024-001
significant deficiencyrepeat findingother matters
- Program
- EDUCATION STABILIZATION FUND (84.425); IMPACT AID (84.041)
- Compliance requirement
- Reporting
- Repeat
- Chain of 3 audit years; prior finding 2023-001
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
The federal reporting deadline for the District’s single audit reporting package was March 31, 2025; however, the District did not certify and submit the single audit reporting package by the deadline.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000050116
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- July 11, 2024; submitted 102 days after its due date (March 31, 2024)
- Federal spending
- $14,657,524 · 14 programs
- Major programs
- 4
- Score
- 16 of 100
Finding 2023-001
significant deficiencyrepeat findingother matters
- Program
- CHILD NUTRITION CLUSTER (10.553, 10.555); EDUCATION STABILIZATION FUND (84.425); IMPACT AID (84.041); TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES (84.010)
- Compliance requirement
- Reporting
- Repeat
- Chain of 2 audit years; prior finding 2022-001
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
The federal reporting deadline for the District’s single audit reporting package was March 31, 2024; however, the District did not certify and submit the single audit reporting package by the deadline.