Finding Text
Program: Title I
Federal Assistance Listing Number: 84.010
Federal Agency: U.S. Department of Education
Pass-Through Agency: Arizona Department of Education
Grantor Number: 23FT1TTI-311181-01A
Questioned Costs: $-0-
Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control
Compliance Requirement: E. Eligibility
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.
Repeat Finding: This is not a repeat finding.
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: The District concurs with this recommendation and will review its procedures
over federal program reporting.
Contact Person: Lori Wilson, Business Manager