Arizona · Nonprofit · under $2M in federal spending
Southwest Leadership Academy
Phoenix, AZ
The FY2024 single audit reports 1 finding: 1 significant deficiency. 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 $1,078,165 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 3 of 100 (FY2024 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 | 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 | | 3 | 100 |
Federal funding, FY2024
$1,078,165 in federal awards spent, across 8 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $1,030,703 |
| Department of Agriculture | $47,462 |
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000066003
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- December 13, 2024
- Federal spending
- $1,078,165 · 8 programs
- Major programs
- 2
- Score
- 3 of 100
Finding 2024-101
significant deficiency
- Program
- EDUCATION STABILIZATION FUND (84.425)
- Compliance requirement
- Activities allowed or unallowed
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
FAL No. and Name: 84.425U COVID-19 American Rescue Plan - Elementary and Secondary
School Emergency Relief (ARP ESSER)
84.425W COVID-19 American Rescue Plan - Elementary and Secondary
School Emergency Relief - Homeless Children and Youth
Award Number: 21FESIII-110236-01A
22FARHOI-210236-01A
22FAHIIE-210236-01A
Federal Agency: Arizona Department of Education
Compliance Requirement: Allowable Costs
Questioned Costs: None
Criteria: In accordance with 2 CFR §200.430(i)(1)(i), the School should have a system of internal control
that provides reasonable assurance that employee compensation rates are accurate and properly verified.
Condition and context: Two out of twenty-five employees tested were found to have been paid at a rate
lower than what was documented in their personnel file.
Cause: There appears to be insufficient review and verification procedures within the payroll processing
system.
Effect: This deficiency increases the risk of discrepancies in employee compensation, potentially leading
to both overpayments and underpayments.
Recommendation: To help ensure employees receive accurate compensation, the School should
implement internal control procedures that include thorough verification of payroll data against authorized
pay rates before payroll is processed.
Management's Corrective Action Plan is included at the end of this report.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000034762
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- March 29, 2024
- Federal spending
- $823,451 · 9 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.