Audit 400679

Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I Grants to Local Educational Agencies – Low Income and Neglected and Title I Grants to Local Educational Agencies – School Improvement Fund Federal Financial Assistance Listing: 84.010 Award Identification Number: 14329 and 15438 Award Year: 2024 Compliance Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Material Weakness in Internal Control over Compliance; Noncompliance Criteria 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 adequately maintain written documentation for fourteen of the 60 sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: A nonstatistical sample of 40 students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report was initially selected out of a population of 293. Four of the 40 sampled students identified as removed from the cohort did not have adequate written documentation to support the removal of the students. We expanded the nonstatistical sample to 60 out of 293 and found an additional 10 students who did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data input into the system is accurate.