Audit 381450

2025-002 Title I Special Tests and Provisions Program: Title I Grants to Local Educational Agencies - Assistance Listing Number 84.010. Grant Number(s): 28-24-T1-26 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. 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: During year ended June 30, 2025, in our sample of 40 student withdrawals, we identified 3 incidences in which students were reported to have withdrawn from the School System and removed from the graduation rate cohort at the State level, however the School System did not meet the Cohort Requirement of keeping the appropriate documentation of students that drop before graduation. For the 3 students identified, there was no record of the students on file, thus no evidence of a student file maintained by the School System. No documentation was available to support the withdrawal code and purpose of withdrawal. Cause: The School System personnel did not maintain accurate and current records and thus could not provide any documentation or support evidencing students which were not on file. Effect: The School System has no record of withdrawal or the purpose of withdrawal for 3 students previously documented as attending school within the School System and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Questioned Costs: None. Repeat Finding: Yes, repeat of findings 2024-001 and 2023-003. Recommendation: We recommend the School System establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, §611. View of Responsible Officials: The teaching and learning department provided training to involved parties beginning with the 2024-25 school year. Trainings will continue to occur as adequate processes have been developed.