Finding 2025-001
significant deficiencyother matters
- Program
- TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES (84.010)
- Compliance requirement
- Eligibility
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
2025-001 Eligibility Over Title I
Program: Title I - Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 25FT1TTI-511375-01A 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 or Specific Requirement: The Uniform Guidance compliance supplement.
Cause: Management oversight and turnover in the federal grant department.
Effect: Noncompliance and internal control weakness.
Repeat Finding: No.
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 audit finding. The District’s response is presented in a separate corrective action plan document.