Finding 1204633 (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.