Audit 296700

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Names: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly and annual reporting requirements. Condition The County misreported Full-Time Equivalent (FTE) positions as of September 20, 2022 on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with County personnel and through the review of documentation used to prepare the reports. Effect The County has not accurately reported full-time equivalent (FTE) positions and, as such, is not in compliance with the reporting requirements for the programs. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The County should ensure that all full-time equivalent (FTE) positions reported on the ESSER Annual Data Collection: General ESSER Information Report are based on actual FTE positions.

50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Names: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly and annual reporting requirements. Condition The County misreported Full-Time Equivalent (FTE) positions as of September 20, 2022 on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with County personnel and through the review of documentation used to prepare the reports. Effect The County has not accurately reported full-time equivalent (FTE) positions and, as such, is not in compliance with the reporting requirements for the programs. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The County should ensure that all full-time equivalent (FTE) positions reported on the ESSER Annual Data Collection: General ESSER Information Report are based on actual FTE positions.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Names: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly and annual reporting requirements. Condition The County misreported Full-Time Equivalent (FTE) positions as of September 20, 2022 on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with County personnel and through the review of documentation used to prepare the reports. Effect The County has not accurately reported full-time equivalent (FTE) positions and, as such, is not in compliance with the reporting requirements for the programs. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The County should ensure that all full-time equivalent (FTE) positions reported on the ESSER Annual Data Collection: General ESSER Information Report are based on actual FTE positions.

50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Names: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly and annual reporting requirements. Condition The County misreported Full-Time Equivalent (FTE) positions as of September 20, 2022 on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with County personnel and through the review of documentation used to prepare the reports. Effect The County has not accurately reported full-time equivalent (FTE) positions and, as such, is not in compliance with the reporting requirements for the programs. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The County should ensure that all full-time equivalent (FTE) positions reported on the ESSER Annual Data Collection: General ESSER Information Report are based on actual FTE positions.