Audit 40244

FY End
2022-06-30
Total Expended
$17.76M
Findings
4
Programs
19
Year: 2022 Accepted: 2023-01-09
Auditor: Auditor General

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42951 2022-001 Significant Deficiency - N
42952 2022-002 Significant Deficiency Yes N
619393 2022-001 Significant Deficiency - N
619394 2022-002 Significant Deficiency Yes N

Contacts

Name Title Type
LQP5GH5CQKJ7 Vickie Depratter, CPA Auditee
3866474609 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 District has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the Federal award activity of the Suwannee County District School Board under programs of the Federal Government for the fiscal year ended June 30, 2022. The information in this Schedule is 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 District has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. Includes $169,059.95 of donated food received during the fiscal year. Donated foods are valued at fair value as determined at the time of donation.

Finding Details

Finding: The District did not always maintain required documentation to support adjustments to the high school graduation rate cohort. Criteria: Title 20, Section 7801(25), United State Code, requires that the District 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 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, 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. Also, before a student is removed from the cohort for enrolling in a home education program, District procedures require District personnel to verify of record that the student enrolled in the program. Condition: To determine whether the District maintained appropriate documentation to support the removal of student counts from the 2021-22 fiscal year graduation rate cohort, we requested District records supporting 40 selected students who were removed from the cohort. The removal of 36 students from the cohort was appropriately supported by District records. However, for 4 other students, District records included parent-signed copies of school withdrawal forms documenting intentions for student enrollment in a home education program but excluded verification of record that the students enrolled in the program. Cause: District personnel indicated that the documentation deficiencies occurred because of District oversight. Effect: Subsequent to our audit inquiry, in September 2022 District personnel attempted to verify that the 4 students enrolled in home education programs or other programs that culminated in the award of a regular high school diploma. However, the attempts produced no evidence to support removal of the students from the cohort. Consequently, the District corrected the withdrawal code for the 4 students to ?status unknown? and added the students back to the cohort. Without appropriate documentation supporting the 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 documentation supporting adjustments to the 4-year cohort and related graduation rate calculation is obtained before adjustments are made. Such enhancements should include appropriate follow-up to confirm of record that students who plan to enroll in home education programs actually enroll to justify removal of the students from the high school graduation rate cohort. District Response: In response to the deficiency identified by this finding, the Suwannee County School District will ensure each high school principal designates an onsite person to process all student withdrawals. This designee will be responsible for verifying that the Letter of Intent for home education has been properly completed at the time of the withdrawal. Additional follow-up will occur in the event assistance is needed with the transition.
Finding: The District did not always accurately or timely report Program enrollment data. Criteria: Title 34, Section 685.309(a)(2), Code of Federal Regulations, requires the District to submit reports in accordance with deadlines established by the U.S. Department of Education (ED). The ED Dear Colleague Letter GEN 14-07 requires that enrollment information be requested from schools every 60 days and schools respond to those requests using the NSLDS within 15 days of the date that the ED sends the electronic enrollment reporting roster to the school or to the school?s designated third-party servicer. Schools have the ability to report enrollment data to the NSLDS by batch or online submission. The NSLDS permits schools to request enrollment information be sent more often than every 60 days and allows schools to enter ad-hoc updates to a student?s enrollment on the NSLDS Web site. In addition, effective supervisory oversight should include review and approval of enrollment data to verify the timeliness and accuracy of activity reported to the NSLDS. Condition: The District received enrollment information requests from the ED every 60 days and District procedures provided for financial aid personnel to update the student records on the NSLDS Web site using the online update function of the NSLDS Web site within 15 days of receiving the enrollment information from the ED. However, District personnel did not determine that enrollment records for students who enrolled or had enrollment status changes during the 2021-22 fiscal year were always timely reported in the NSLDS nor were supervisory review procedures established to verify the timeliness and accuracy of reported activity. From the population of 83 students who received Program funds and enrolled or had status enrollment changes during the 2021-22 fiscal year, we examined records related to 25 selected students to determine whether the District accurately and timely reported enrollment data using the NSLDS. We found that: ? As of July 19, 2022, the District had not reported enrollment to the NSLDS for 2 students and 306 days had elapsed since the 15-day deadline. ? The enrollment status changes for those 2 students and 2 other students were reported to the NSLDS 22 to 245 days, or an average of 127 days, after the 15-day deadline. Cause: Due to financial aid office staff changes and lack of effective supervisory oversight, student enrollment and enrollment status changes were not always timely and accurately reported. Effect: When the NSLDS is not timely provided correct enrollment information, the effectiveness of the NSLDS for monitoring and evaluating Program grant recipients is diminished. Recommendation: The District should enhance procedures to ensure that enrollment and enrollment status changes for Program grant recipients are timely reported in the NSLDS. Such enhancements should include appropriate training for financial aid office staff and supervisory review and approval to verify the timeliness and accuracy of the information reported. District Response: In response to the deficiency identified by this finding, the District will update the National Student Loan Data System (NSLDS) monthly to reflect Federal Financial Aid enrollment status changes and will ensure the delivery of appropriate training for financial aid office staff and supervisors.
Finding: The District did not always maintain required documentation to support adjustments to the high school graduation rate cohort. Criteria: Title 20, Section 7801(25), United State Code, requires that the District 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 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, 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. Also, before a student is removed from the cohort for enrolling in a home education program, District procedures require District personnel to verify of record that the student enrolled in the program. Condition: To determine whether the District maintained appropriate documentation to support the removal of student counts from the 2021-22 fiscal year graduation rate cohort, we requested District records supporting 40 selected students who were removed from the cohort. The removal of 36 students from the cohort was appropriately supported by District records. However, for 4 other students, District records included parent-signed copies of school withdrawal forms documenting intentions for student enrollment in a home education program but excluded verification of record that the students enrolled in the program. Cause: District personnel indicated that the documentation deficiencies occurred because of District oversight. Effect: Subsequent to our audit inquiry, in September 2022 District personnel attempted to verify that the 4 students enrolled in home education programs or other programs that culminated in the award of a regular high school diploma. However, the attempts produced no evidence to support removal of the students from the cohort. Consequently, the District corrected the withdrawal code for the 4 students to ?status unknown? and added the students back to the cohort. Without appropriate documentation supporting the 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 documentation supporting adjustments to the 4-year cohort and related graduation rate calculation is obtained before adjustments are made. Such enhancements should include appropriate follow-up to confirm of record that students who plan to enroll in home education programs actually enroll to justify removal of the students from the high school graduation rate cohort. District Response: In response to the deficiency identified by this finding, the Suwannee County School District will ensure each high school principal designates an onsite person to process all student withdrawals. This designee will be responsible for verifying that the Letter of Intent for home education has been properly completed at the time of the withdrawal. Additional follow-up will occur in the event assistance is needed with the transition.
Finding: The District did not always accurately or timely report Program enrollment data. Criteria: Title 34, Section 685.309(a)(2), Code of Federal Regulations, requires the District to submit reports in accordance with deadlines established by the U.S. Department of Education (ED). The ED Dear Colleague Letter GEN 14-07 requires that enrollment information be requested from schools every 60 days and schools respond to those requests using the NSLDS within 15 days of the date that the ED sends the electronic enrollment reporting roster to the school or to the school?s designated third-party servicer. Schools have the ability to report enrollment data to the NSLDS by batch or online submission. The NSLDS permits schools to request enrollment information be sent more often than every 60 days and allows schools to enter ad-hoc updates to a student?s enrollment on the NSLDS Web site. In addition, effective supervisory oversight should include review and approval of enrollment data to verify the timeliness and accuracy of activity reported to the NSLDS. Condition: The District received enrollment information requests from the ED every 60 days and District procedures provided for financial aid personnel to update the student records on the NSLDS Web site using the online update function of the NSLDS Web site within 15 days of receiving the enrollment information from the ED. However, District personnel did not determine that enrollment records for students who enrolled or had enrollment status changes during the 2021-22 fiscal year were always timely reported in the NSLDS nor were supervisory review procedures established to verify the timeliness and accuracy of reported activity. From the population of 83 students who received Program funds and enrolled or had status enrollment changes during the 2021-22 fiscal year, we examined records related to 25 selected students to determine whether the District accurately and timely reported enrollment data using the NSLDS. We found that: ? As of July 19, 2022, the District had not reported enrollment to the NSLDS for 2 students and 306 days had elapsed since the 15-day deadline. ? The enrollment status changes for those 2 students and 2 other students were reported to the NSLDS 22 to 245 days, or an average of 127 days, after the 15-day deadline. Cause: Due to financial aid office staff changes and lack of effective supervisory oversight, student enrollment and enrollment status changes were not always timely and accurately reported. Effect: When the NSLDS is not timely provided correct enrollment information, the effectiveness of the NSLDS for monitoring and evaluating Program grant recipients is diminished. Recommendation: The District should enhance procedures to ensure that enrollment and enrollment status changes for Program grant recipients are timely reported in the NSLDS. Such enhancements should include appropriate training for financial aid office staff and supervisory review and approval to verify the timeliness and accuracy of the information reported. District Response: In response to the deficiency identified by this finding, the District will update the National Student Loan Data System (NSLDS) monthly to reflect Federal Financial Aid enrollment status changes and will ensure the delivery of appropriate training for financial aid office staff and supervisors.