FAC Explorer

Audit 39646

FY End
2022-06-30
Total Expended
$180.66M
Findings
2
Programs
27
Organization: District School Board of Pasco County (FL)
Year: 2022 Accepted: 2023-02-06
Auditor: Auditor General

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44653 2022-001 Significant Deficiency - N
621095 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $38.86M - 0
84.010 Title I Grants to Local Educational Agencies $18.85M Yes 1
10.553 School Breakfast Program $13.07M - 0
84.367 Supporting Effective Instruction State Grants $2.42M - 0
10.558 Child and Adult Care Food Program $1.61M - 0
10.559 Summer Food Service Program for Children $1.57M - 0
84.282 Charter Schools $1.45M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.33M - 0
84.424 Student Support and Academic Enrichment Program $1.05M - 0
84.287 Twenty-First Century Community Learning Centers $969,442 - 0
84.048 Career and Technical Education -- Basic Grants to States $857,805 - 0
84.365 English Language Acquisition State Grants $715,426 - 0
84.063 Federal Pell Grant Program $589,164 - 0
93.600 Head Start $570,379 - 0
84.002 Adult Education - Basic Grants to States $518,044 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $372,205 - 0
84.377 School Improvement Grants $349,429 - 0
12.U03 Navy Junior Reserve Officers Training Corps $335,280 - 0
12.U01 Army Junior Reserve Officers Training Corps $253,550 - 0
84.027 Special Education_grants to States $204,099 - 0
84.196 Education for Homeless Children and Youth $114,850 - 0
16.839 Stop School Violence $108,946 - 0
84.011 Migrant Education_state Grant Program $105,979 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $86,986 - 0
12.U02 Air Force Junior Reserve Officers Training Corps $74,438 - 0
84.425 Education Stabilization Fund $54,189 Yes 0
84.173 Special Education_preschool Grants $1,090 - 0

Contacts

Name Title Type
C68AN2LKKXN9 Tammy Taylor Auditee
8137942271 Edward Waller, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Districts cognizant agency is Florida Department of Education (FLDOE). For the fiscal year 2021-2022, FLDOE approved a restricted indirect cost rate of 5.35%. As a result of the approved indirect cost rate, the District does not have the option to elect the 10 percent de minimis rate in accordance with Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the Federal award activity of the Pasco County District School Board under programs of the Federal government for the year ended June 30, 2022. The information in this Scheduleis presented in accordance with the requirements of Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: Noncash Assistance - National School Lunch Program Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Districts cognizant agency is Florida Department of Education (FLDOE). For the fiscal year 2021-2022, FLDOE approved a restricted indirect cost rate of 5.35%. As a result of the approved indirect cost rate, the District does not have the option to elect the 10 percent de minimis rate in accordance with Uniform Guidance. Includes $3,060,078 of donated food received during the fiscal year. Donated foods are valued at fair value as determined at the time of donation.
Title: Head Start Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Districts cognizant agency is Florida Department of Education (FLDOE). For the fiscal year 2021-2022, FLDOE approved a restricted indirect cost rate of 5.35%. As a result of the approved indirect cost rate, the District does not have the option to elect the 10 percent de minimis rate in accordance with Uniform Guidance. Expenditures include $580,519 for grant number/program year 04CH011793/01, $7,032,987 for grant number/program year 04CH011793/02, and $570,379 for grant number/program year 04HE001338/01.

Finding Details

Finding 2022-001
Finding: District procedures did not always ensure that adjustments to the high school cohort graduation rate were supported by required confirmations. Criteria: Title 20, Section 7801(25), United States Code, requires the District to maintain appropriate documentation to support the removal of a student?s count from the 4-year cohort (defined as a group of students on the same schedule to graduate) used to calculate the high school cohort graduation rate. To remove a student?s count from the cohort, the District must confirm, in writing, that the student transferred from the District, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Additionally, a student who is retained in the same grade, enrolls in a General Educational Development Program (GED), or leaves school for any other reason may not be counted as having transferred from the District for the purpose of calculating the graduation rate and must remain in the cohort. To confirm that a student transferred out, official documentation must be obtained that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: To determine whether the District maintained appropriate documentation to support the removal of the 1,066 students from the 2021-22 fiscal year graduation rate cohort for the eight Title I District high schools, we requested District records supporting 25 selected students who were removed from the cohort. Our review disclosed that District records did not comply with the Federal documentation requirements for the removal of 8 students from the cohort. Specifically: ? For 3 students, District personnel indicated that the students or their parents expressed intentions for the students to transfer to other educational programs, such as online programs provided by for-profit companies. However, District personnel did not confirm of record that the students enrolled in programs that culminated in the award of a regular high school diploma. ? For 2 students, District personnel indicated that the students or their parents verbally indicated that the students enrolled in other State public schools; however, confirmation of these enrollments was not documented. ? For 2 students, District notes of conversations with parents and District employee e-mails indicated that the students enrolled in out-of-State public schools; however, confirmation of these enrollments was not documented. Subsequent to our inquiry, in October 2022 the District obtained confirmation for our review that 1 of the students had enrolled in an out-of-State school. ? For 1 student, District personnel indicated the student was incorrectly removed from the cohort due to a clerical error. Cause: District personnel indicated that the documentation deficiencies occurred because school personnel lacked recordkeeping training and the District did not perform monitoring to ensure appropriate records were maintained. Effect: Without appropriate documentation supporting adjustments to the 4-year cohort and related graduation rate calculation, the District cannot demonstrate that the calculation was accurate, limiting the usefulness of the graduation rate as an academic indicator. Recommendation: The District should enhance procedures to ensure that required confirmations supporting adjustments to the 4-year cohort and related graduation rate calculation are obtained before adjustments are made. Such enhancements should include appropriate training and monitoring to ensure that the required confirmations are timely obtained and maintained. District Response: Pasco County Schools has been, and remains, committed to the highest standards of fidelity in service of accurate data reporting and adjusted cohort composition. As a result of this preliminary and tentative finding we will adhere to an action plan that will articulate steps towards improvement based on enhanced training structures and more detailed guiding documents. Please see the accompanying Corrective Action Plan for further explanation.
Finding 2022-001
Finding: District procedures did not always ensure that adjustments to the high school cohort graduation rate were supported by required confirmations. Criteria: Title 20, Section 7801(25), United States Code, requires the District to maintain appropriate documentation to support the removal of a student?s count from the 4-year cohort (defined as a group of students on the same schedule to graduate) used to calculate the high school cohort graduation rate. To remove a student?s count from the cohort, the District must confirm, in writing, that the student transferred from the District, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Additionally, a student who is retained in the same grade, enrolls in a General Educational Development Program (GED), or leaves school for any other reason may not be counted as having transferred from the District for the purpose of calculating the graduation rate and must remain in the cohort. To confirm that a student transferred out, official documentation must be obtained that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: To determine whether the District maintained appropriate documentation to support the removal of the 1,066 students from the 2021-22 fiscal year graduation rate cohort for the eight Title I District high schools, we requested District records supporting 25 selected students who were removed from the cohort. Our review disclosed that District records did not comply with the Federal documentation requirements for the removal of 8 students from the cohort. Specifically: ? For 3 students, District personnel indicated that the students or their parents expressed intentions for the students to transfer to other educational programs, such as online programs provided by for-profit companies. However, District personnel did not confirm of record that the students enrolled in programs that culminated in the award of a regular high school diploma. ? For 2 students, District personnel indicated that the students or their parents verbally indicated that the students enrolled in other State public schools; however, confirmation of these enrollments was not documented. ? For 2 students, District notes of conversations with parents and District employee e-mails indicated that the students enrolled in out-of-State public schools; however, confirmation of these enrollments was not documented. Subsequent to our inquiry, in October 2022 the District obtained confirmation for our review that 1 of the students had enrolled in an out-of-State school. ? For 1 student, District personnel indicated the student was incorrectly removed from the cohort due to a clerical error. Cause: District personnel indicated that the documentation deficiencies occurred because school personnel lacked recordkeeping training and the District did not perform monitoring to ensure appropriate records were maintained. Effect: Without appropriate documentation supporting adjustments to the 4-year cohort and related graduation rate calculation, the District cannot demonstrate that the calculation was accurate, limiting the usefulness of the graduation rate as an academic indicator. Recommendation: The District should enhance procedures to ensure that required confirmations supporting adjustments to the 4-year cohort and related graduation rate calculation are obtained before adjustments are made. Such enhancements should include appropriate training and monitoring to ensure that the required confirmations are timely obtained and maintained. District Response: Pasco County Schools has been, and remains, committed to the highest standards of fidelity in service of accurate data reporting and adjusted cohort composition. As a result of this preliminary and tentative finding we will adhere to an action plan that will articulate steps towards improvement based on enhanced training structures and more detailed guiding documents. Please see the accompanying Corrective Action Plan for further explanation.