Sun City Fire District: single-audit findings

Sun City Fire District

Sun City, AZ

The FY2023 single audit reports 1 finding: 1 significant deficiency.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending June 30, 2024, it was due March 31, 2025, 578 days earlier. It is expected because the FY2023 audit reported $886,173 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 3 of 100 (FY2023 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, FY2023

$886,173 in federal awards spent, across 1 program. Largest funding agencies:

Agency	Spent
Department of the Treasury	$886,173

FY2023 audit

FAC record: 2023-06-GSAFAC-0000018712
Fiscal year end: June 30, 2023
Accepted by FAC: January 11, 2024
Federal spending: $886,173 · 1 program
Major programs: 1
Score: 3 of 100

Finding 2023-003

significant deficiency

Program: CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
Compliance requirement: Procurement and suspension and debarment
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Assistance Listing Number and Title: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 Federal Agency: U.S. Department of the Treasury Federal Award Numbers: Unknown Grant period: September 1, 2021 - September 1, 2022 Criteria: Procurement - The District is required to maintain a written policy for procurement under a federal award. The policies should refer to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Condition: The District was adequately procuring items under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's written policies. Cause: Implementation of compliance with Federal requirements was incomplete. Effect: The District does not have adequate written policies and procedures. Context: Procurement is direct and material to the grant purchases. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Views of responsible officials of the auditee: Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.