Audit 35507

The following finding represents a significant deficiency and an instance of noncompliance including questioned costs that are required to be reported by the Uniform Guidance. The finding has been coded as follows: Five Digit Code AB 3627 Finding Type 50000 Federal Compliance 2022-002 50000 ? Title I, Part A ? Annual Report Card, High School Graduation Rate Federal Program Affected Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education 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 District did not maintain written documentation for all students 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. Two of 16 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. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The District did not document the rationale for removal of the students as it occurred verbally. Repeat Finding No Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained.

The following finding represents a significant deficiency and an instance of noncompliance including questioned costs that are required to be reported by the Uniform Guidance. The finding has been coded as follows: Five Digit Code AB 3627 Finding Type 50000 Federal Compliance 2022-002 50000 ? Title I, Part A ? Annual Report Card, High School Graduation Rate Federal Program Affected Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education 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 District did not maintain written documentation for all students 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. Two of 16 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. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The District did not document the rationale for removal of the students as it occurred verbally. Repeat Finding No Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained.