The recently revised audit documents for the fiscal year 2022 audit cycle have been posted on the Board’s website. They include the following:
  • Revised audit guidelines dated May 9, 2022
  • Revised Legal Compliance Questionnaire
  • Revised USFRCS Compliance Questionnaire
  • Revised Procurement Compliance Questionnaire

Technical changes were made to the fiscal year 2022 audit guidelines. Revisions to the compliance questionnaires include the following:
  • The “Classroom Site Fund” portion of the Legal and USFRCS compliance questionnaires has been updated to reflect statutory changes made during the 2021 legislative session. The questions included in the Board’s questionnaires are based on questions developed by the Office of the Auditor General (OAG) for charter schools sponsored by Arizona State University.
  • The “Student Attendance Reporting” portion of the Legal and USFRCS compliance questionnaires has been updated to reflect the current attendance reporting guidelines issued by the Arizona Department of Education and OAG.
  • The Procurement Compliance Questionnaire has been updated to reflect the current purchasing guidelines issued by the OAG.

Please note that for the fiscal year 2022 audits, the Board has reformatted the Legal Compliance Questionnaire. As part of the transition to the new format, certain changes have been made. These changes are identified by “comments” in Appendix B of the materials considered by the Board at its May 9, 2022 meeting under Agenda Item H.4.

For questions, contact Andrea Leder at Andrea.Leder@asbcs.az.gov or (602) 364-3106.