Compliance Reviews
Compliance reviews are performed on school districts and university- or community college-sponsored charter schools that have received a single audit or financial statement audit. The purpose of the review is to evaluate whether the school district or charter school is in substantial compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) or Uniform System of Financial Records for Arizona Charter Schools (USFRCS). A noncompliance letter for internal control deficiencies is primarily based upon the review of the USFR or USFRCS Compliance Questionnaire, auditor’s report on internal control and compliance, management letter, and financial statements. The letter’s accompanying list of deficiencies describes the most significant internal control weakness and noncompliance with the USFR or USFRCS. A noncompliance with audit reporting requirements letter identifies districts and charters that failed to meet the annual audit report submission deadline.
School districts currently in noncompliance with the USFR
District name | Noncompliance type | Original noncompliance letter | Most recent noncompliance letter |
Antelope Union High School District | Internal control deficiencies | 8/13/2019 | 10/17/2023 |
Bicentennial Union High School District | Internal control deficiencies | 7/26/2023 | Original letter is most recent |
Bowie Unified School District | Internal control deficiencies | 3/8/2022 | 9/19/2023 |
Ganado Unified School District | Internal control deficiencies | 12/19/2022 | 1/5/2024 |
Gila Bend Unified School District | Internal control deficiencies | 1/15/2021 | 10/4/2023 |
Hackberry Elementary School District | Internal control deficiencies | 12/16/2020 | 1/5/2024 |
Hyder Elementary School District | Internal control deficiencies | 7/10/2019 | 10/16/2023 |
Kingman Unified School District | Internal control deficiencies | 7/5/2023 | 1/5/2024 |
McNary Elementary School District | Internal control deficiencies | 9/20/2023 | Original letter is most recent |
Naco Elementary School District | Internal control deficiencies | 12/20/2022 | 10/16/2023 |
Topock Elementary School District | Internal control deficiencies | 7/13/2023 | 1/5/2024 |
Young Elementary School District | Internal control deficiencies | 2/21/2023 | 1/5/2024 |