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 |
Baboquivari Unified School District | Audit reporting requirements | ||
Bowie Unified School District | Internal control deficiencies | ||
Casa Grande Union High School District | Internal control deficiencies | Original letter is most recent | |
Cochise County Accommodation School District | Internal control deficiencies | Original letter is most recent | |
Coconino County Regional Accommodation School District | Internal control deficiencies | Original letter is most recent | |
Fowler Elementary School District | Internal control deficiencies | Original letter is most recent | |
Ganado Unified School District | Internal control deficiencies | ||
Gila Bend Unified School District | Internal control deficiencies | ||
Glendale Union High School District | Internal control deficiencies | Original letter is most recent | |
Globe Unified School District | Internal control deficiencies | Original letter is most recent | |
Hackberry Elementary School District | Internal control deficiencies | ||
Hyder Elementary School District | Internal control deficiencies | ||
Isaac Elementary School District | Internal control deficiencies | Original letter is most recent | |
Kayenta Unified School District | Internal control deficiencies | Original letter is most recent | |
Kingman Unified School District | Internal control deficiencies | ||
McNary Elementary School District | Internal control deficiencies | Original letter is most recent | |
Naco Elementary School District | Internal control deficiencies | Original letter is most recent | |
Phoenix Elementary School District | Internal control deficiencies | Original letter is most recent | |
Pine Strawberry Elementary School District | Audit reporting requirements | ||
Sedona-Oak Creek Joint Unified School District | Internal control deficiencies | Original letter is most recent | |
Seligman Unified School District | Internal control deficiencies | Original letter is most recent | |
Topock Elementary School District | Internal control deficiencies | ||
Valley Union High School District | Audit reporting requirements | ||
Window Rock Unified School District | Internal control deficiencies | Original letter is most recent | |
Willcox Unified School District | Internal control deficiencies | Original letter is most recent | |
Wilson Elementary School District | Audit reporting requirements | ||
Winslow Unified School District | Internal control deficiencies | Original letter is most recent | |
Young Elementary School District | Internal control deficiencies |