Winslow Unified School District No. 1

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.

2023-001 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: 7AZ300AZ3 Questioned Costs: $71 – meal reimbursement over-claims. Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Cause: Clerical error. Effect: Noncompliance and internal control weakness. The District was overpaid $71. Repeat Finding: No. Recommendation: We recommend that the District establish proper internal controls over the preparation meal reimbursement claims to eliminate clerical errors. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. Contact person: Casey Hancock, Business Manager.