Audit 388473

2025-001 – U.S. Department of Education, For the Period July 1, 2024, through June 30, 2025, Assistance Listing #84.010 – Title IA Disadvantaged Criteria: Under the Uniform Guidance requirements of grant fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Statement of Condition: During our testing of controls over removal of students from the graduation cohort, we determined that five out of six removals tested did not have appropriate administrator approval for removal from the cohort. Cause: Although the controls over compliance with cohort requirements were sufficiently designed, there was no verification that the controls had been implemented and that procedures were followed. Effect: The School Unit’s procedures and documents do not meet the requirements of the Uniform Guidance or the School Unit’s own policies and procedures. Recommendation: Management should make sure that documentation is retained for all removals of students from the cohort (for any reason) and should include administrator approval (by signature) on such documentation. Questioned Costs: None