Arizona · Local government · under $2M in federal spending

VALENTINE ELEMENTARY SCHOOL DISTRICT 22

PEACH SPRINGS, AZ

The FY2025 single audit reports 1 finding: 1 significant deficiency, 1 repeat. Audits on file for FY2023–FY2025: FY2024, FY2025.

Score: 16 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	3	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		16	100

Federal funding, FY2025

$976,127 in federal awards spent, across 5 programs. Largest funding agencies:

Agency	Spent
Department of Education	$976,127

FY2025 audit

FAC record: 2025-06-GSAFAC-0000422531
Fiscal year end: June 30, 2025
Accepted by FAC: June 29, 2026; submitted 90 days after its due date (March 31, 2026)
Federal spending: $976,127 · 5 programs
Major programs: 1
Score: 16 of 100

Finding 2025-003

significant deficiencyrepeat finding

Program: IMPACT AID (84.041)
Compliance requirement: Reporting
Repeat: Chain of 2 audit years; prior finding 2024-004
FAC record: FY2025 audit on fac.gov

Finding text from the filing

2025-003

Single Audit Submission

CFDA No:

84.041 Program Name:

Impact Aid Award Number:

N/A Federal Agency:

U.S. Department of Education Pass-Through Grantor:

N/A Compliance Requirement:

L. Reporting Questioned Costs:

N/A Summary of Finding:

Significant deficiency in internal control over major programs Repeat Finding?

Yes

Condition The District did not submit the single audit reporting package and related data collection form by the required deadline.

Criteria The Uniform Guidance section 200.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period."

Cause The District experienced turnover in the key position responsible for overseeing the single audit.

Effect The District is not in compliance with the requirements of the Uniform Guidance.

Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.

FY2024 audit

FAC record: 2024-06-GSAFAC-0000373057
Fiscal year end: June 30, 2024
Accepted by FAC: June 23, 2025
Federal spending: $1,185,856 · 5 programs
Major programs: 1
Score: 3 of 100

Finding 2024-004

significant deficiency

Program: IMPACT AID (84.041)
Compliance requirement: Reporting
FAC record: FY2024 audit on fac.gov

Finding text from the filing

Condition The District did not submit the single audit reporting package and related data collection form by the required deadline.

Cause The District experienced turnover in the key position responsible for overseeing the single audit.

Effect The District is not in compliance with the requirements of the Uniform Guidance.

Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.