FAC Explorer

Audit 396385

FY End
2025-06-30
Total Expended
$9.37M
Findings
1
Programs
16
Organization: Winslow Unified School District No. 1 (AZ)
Year: 2025 Accepted: 2026-03-30
Auditor: ADVISENT ASSURANCE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1204633 2025-003 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $4.90M Yes 1
84.425 EDUCATION STABILIZATION FUND $649,838 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $515,982 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $291,269 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $270,957 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $238,531 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $133,144 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $91,733 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $85,728 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $80,164 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $70,688 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $63,583 Yes 0
84.358 RURAL EDUCATION $53,900 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $40,122 Yes 0
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $11,020 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $486 Yes 0

Contacts

Name Title Type
ZETHU5AAKUT4 Casey Hancock Auditee
9282888101 Dennis V. Maschke Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the District's federal grant activity for the year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2025 Federal Assistance Listings.
Food donations as reported for the Child Nutrition Cluster represents the amount of donated food used during the fiscal year ended June 30, 2025. Commodities are valued at fair value at the time of donation.

Finding Details

Finding 2025-003
2025-003 ELIGIBILITY OVER TITLE I Federal Assistance Listing Number: 84.010 Program: Title I Grants to Local Educational Agencies Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 25FT1TTI-511407-01A Questioned Costs: $-0- Compliance Requirement: E. Eligibility Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Repeat Finding: This is not a repeat finding. Condition/Context: During our testing of school eligibility and funding, we discovered the District did not maintain records that agreed to the low-income student counts as reported to the Arizona Department of Education to properly allocate Title I funding by poverty level. Criteria: The Uniform Guidance compliance supplement. Cause: Management oversight and turnover in the federal grant department. Effect: Noncompliance and internal control weakness. Recommendation: We recommend the District to review its internal control procedures of federal programs to ensure documentation is maintained to support the allocation of Title I funding based on the poverty level of individual school sites. Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan.