Federal

The federal audit team focuses on five areas: grant expenditures; time and effort reporting; fixed assets; ARRA IDEA Part B compliance; and grants management. Additionally, the audit team is responsible for the following types of activities related to federal funding:

  • Ensuring that school district and charter holder single audits are received, and any audit findings are monitored and resolved by the related ADE federal program area. Federal OMB Circular A-133 requires that any entity expending over $500,000 annually in federal funds must have a single audit of those monies by an independent CPA firm. Agencies such as ADE that “pass-through” and oversee federal funds to schools and other entities are required to oversee the resolution of any problems found by the single audit. If a single audit is not performed, ADE may place a “hold” on the distribution of federal funds.
  • Assisting ADE federal program areas with monitoring school district and charter holder expenditures of federal funds. In addition to single audit responsibilities, ADE must also monitor the day to day use of federal monies. The Audit Unit provides technical guidance and assistance to ADE program areas.
Reports
(listed by fiscal year) FY 2011

American Charter Schools Foundation d.b.a. South Pointe High School
Back-to-Basics School
Bullhead City School District
Carden Traditional School of Surprise
Chandler Preparatory Academy
Glendale Union High School District
Heritage Elementary School District
Isaac Elementary District
Kyrene Elementary District
Nogales Unified District
P.L.C. Charter Schools
Peoria Unified School District
Prescott Unified District
Red Mesa Unified District
Scottsdale Horizons Charter School
Sierra Vista Charter School, Inc.
Sierra Vista Unified District
Skyline Schools, Inc.
 
FY 2010 

Amphitheater Unified District
Casa Grande Elementary School District
Espiritu Community Development Corp.
Flagstaff Unified School District
Horizon Community Learning Center, Inc.
Marana Unified District
Paradise Valley Unified School District
Phoenix Elementary School District
Saddle Mountain Unified School District
Sunnyside Unified School District
Buckeye Elementary District
Choice Education And Development Corp.
Excalibur Charter School, Inc.
Ft. Huachuca Accommodation District
Kingman Unified School District
Maricopa Unified School District
Phoenix Advantage Charter School, Inc.
PPEP & Affiliates, Inc.
Scottsdale Unified School District
 
FY 2009 

Alhambra Elementary School District
Chandler Unified School District
Creighton Elementary School District
Dysart Unified School District
Gilbert Unified School District
Glendale Union High School District
Kingman Academy of Learning
Mesa Unified School District
Peoria Unified School District
Roosevelt Elementary School District
Tempe Union High School District
Cartwright Elementary School District
Coolidge Unified School District
Deer Valley Unified School District
Edge High School
Glendale Elementary School District
Kestrel High School
Kyrene Elementary School District
Pendergast Elementary School District
Phoenix Union High School District
Tempe Elementary School District

 

Forms, Guidelines and Pertinent Information 

Federal Fiscal Requirements

Office of Management and Budget (OMB)

Guidelines and Procedures

 

Contact Information

Arizona Department of Education
The Audit Unit

1535 West Jefferson Street, Bin 19
Phoenix, Arizona 85007
Arthur E. Heikkila, Chief Auditor

For school district and charter holder information on federal questions:
Phone: (602) 364-3518
Fax: (602) 542-2734
Email: Gary.Holland@azed.gov