Arizona · Local government · under $2M in federal spending
Thatcher Unified School District NO.4
Thatcher, 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
$1,272,689 in federal awards spent, across 7 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $775,419 |
| Department of Agriculture | $497,270 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000406224
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- March 13, 2026
- Federal spending
- $1,272,689 · 7 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000359974
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- March 26, 2025
- Federal spending
- $1,061,797 · 7 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000034438
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- April 1, 2024
- Federal spending
- $2,488,569 · 8 programs
- Major programs
- 1
- Score
- 11 of 100
Finding 2023-001
significant deficiencyrepeat finding
- Program
- EDUCATION STABILIZATION FUND (84.425)
- Compliance requirement
- Equipment and real property management
- Repeat
- Chain of 2 audit years; prior finding 2022-001
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Finding Number: 2023-001
Repeat Finding: Yes
Program Name/Assistance Listing Title: Education Stabilization Fund
Assistance Listing Number: 84.425D and 84.425U
Federal Agency: U.S. Department of Education
Federal Award Number: 23SSPCON-311221-01A, 21FESSII-111221-01A, 21FESIII-111221-01A
Questioned Costs: None
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Equipment/Real Property Management
Condition/Context: The District did not tag and track the capital assets purchased with Education Stabilization
Fund monies.
Criteria: 2 CFR Section 200.313 (equipment) and section 200.439 (equipment and other capital expenditures)
Effect: Noncompliance with grant requirements.
Cause: Management oversight.
Recommendation: The District should ensure that it tags, tracks, and inventories its capital assets purchased with
federal monies.
Response: The District concurs with this recommendation and will implement procedures to ensure compliance
with grant requirements.
Contact person: Clay Bowman, Director of Finance