BABOQUIVARI UNIFIED SCHOOL DISTRICT NO. 40: Single Audit Reports and Findings
BABOQUIVARI UNIFIED SCHOOL DISTRICT NO. 40's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted December 18, 2025; the auditor observed on that filing is Advisent Assurance, LLP. It reported 1 finding. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; BABOQUIVARI UNIFIED SCHOOL DISTRICT NO. 40 is recorded in SELLS, Arizona under EIN 860718016, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $9,731,445 | $750,000 | Advisent Assurance, LLP | Unmodified | 1 | SD | 2025-06-GSAFAC-0000391832 |
| 2024 | 2024-06-30 | $17,103,904 | $750,000 | CWDL, Certified Public Accountants | Unmodified | 0 | SD | 2024-06-GSAFAC-0000355217 |
| 2023 | 2023-06-30 | $17,468,387 | $750,000 | CliftonLarsonAllen LLP | Disclaimer of opinion | 4 | SD | 2023-06-GSAFAC-0000057456 |
| 2022 | 2022-06-30 | $15,638,129 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 1 | SD | 2022-06-CENSUS-0000130495 |
| 2021 | 2021-06-30 | $12,858,138 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 0 | — | 2021-06-CENSUS-0000130495 |
| 2020 | 2020-06-30 | $15,828,821 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 0 | — | 2020-06-CENSUS-0000130495 |
| 2019 | 2019-06-30 | $11,342,832 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 0 | — | 2019-06-CENSUS-0000130495 |
| 2018 | 2018-06-30 | $8,366,791 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 1 | SD | 2018-06-CENSUS-0000130495 |
| 2017 | 2017-06-30 | $7,360,198 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 2 | SD | 2017-06-CENSUS-0000130495 |
| 2016 | 2016-06-30 | $8,633,864 | $750,000 | CliftonLarsonAllen LLP | Unmodified | 2 | SD | 2016-06-CENSUS-0000130495 |
When is the next single audit due?
If BABOQUIVARI UNIFIED SCHOOL DISTRICT NO. 40 is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.041 | IMPACT AID | $4,913,502 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,299,810 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,135,970 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $633,063 | No |
| 16.071 | COPS | $500,001 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $343,525 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $252,586 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $183,955 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $144,250 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $70,730 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $65,607 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $57,293 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $36,265 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $27,987 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $19,163 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $10,068 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $9,286 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $9,175 | No |
| 84.013 | TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH | $5,629 | No |
| 15.130 | INDIAN EDUCATION ASSISTANCE TO SCHOOLS | $4,874 | No |
| 84.358 | RURAL EDUCATION | $3,906 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $3,901 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $899 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | Reporting (L) | Significant deficiency | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits BABOQUIVARI UNIFIED SCHOOL DISTRICT NO. 40 now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Baboquivari Unified School District No. 40 Single Audit FY2025.” https://getauditradar.com/single-audits/az/baboquivari-unified-school-district-no-40-860718016/. Data as of 2026-11-06.