Audit 397019

2025-002 U.S. Department of Education, For the period July 1, 2024, through June 30, 2025, Assistance Listing #84.010 Title IA Disadvantaged Criteria: Under Title I’s high school graduation rate requirements, to remove a student from a cohort, a school must confirm in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. 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: The School Unit currently has informal controls over the process of removing students from their cohorts. Cause: Although the School Unit has maintained documentation of the students removed from their cohorts, there are limited and inconsistent controls over the removal of students from their cohorts. Effect: The School Unit runs the risk of erroneously removing students from their cohorts, which could lead to non-compliance with the requirements of Title I, and result in a loss of federal funding. Recommendations: We recommend that the School Unit implement standardized internal control procedures to verify student removals from their cohorts. At a minimum, this should include management review and approval of all removals.