Audit 293117

FINDING 2023-001 30000/50000 SIGNIFICANT WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE FEDERAL COMPLIANCE: ANNUAL REPORT CARD, HIGH SCHOOL GRADUATION RATE Program Title/Federal Grantor/Pass-Through Grantor/ALN: ESEA (ESSA) Title I U.S. Department of Education California Department of Education Assistance Lising Number 84.010 Criteria: Pursuant to ESEA 1111(h)(1), LEAs must report graduation rate data for all public high schools at the school, LEA, and State levels using the four-year adjusted cohort rate. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: Out of 79 students identified as removed from cohort on the CALPADS 15.1 report, we selected seven students to test for proper documentation. The District was unable to provide official written documentation to support student enrollment in another school for two students. Questioned Costs: Not Applicable Proper Perspective: The issue is isolated to Title I. Effect: The District graduation rate data may be inaccurate. There is no fiscal impact. Cause: The District was unaware of the requirement to maintain official written documentation supporting the student enrollment in another school. Recommendation: The District should implement a process to obtain and retain the required written documentation to support the removal of students from the cohort. View of Responsible Officials: _X__ Agree ____ Disagree

FINDING 2023-001 30000/50000 SIGNIFICANT WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE FEDERAL COMPLIANCE: ANNUAL REPORT CARD, HIGH SCHOOL GRADUATION RATE Program Title/Federal Grantor/Pass-Through Grantor/ALN: ESEA (ESSA) Title I U.S. Department of Education California Department of Education Assistance Lising Number 84.010 Criteria: Pursuant to ESEA 1111(h)(1), LEAs must report graduation rate data for all public high schools at the school, LEA, and State levels using the four-year adjusted cohort rate. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: Out of 79 students identified as removed from cohort on the CALPADS 15.1 report, we selected seven students to test for proper documentation. The District was unable to provide official written documentation to support student enrollment in another school for two students. Questioned Costs: Not Applicable Proper Perspective: The issue is isolated to Title I. Effect: The District graduation rate data may be inaccurate. There is no fiscal impact. Cause: The District was unaware of the requirement to maintain official written documentation supporting the student enrollment in another school. Recommendation: The District should implement a process to obtain and retain the required written documentation to support the removal of students from the cohort. View of Responsible Officials: _X__ Agree ____ Disagree