Audit 412393

2025-001 Federal Agency: U.S. Department of Education Federal Program Name: Title I Distribution Assistance Listing Number: 84.010 Federal Award Identification Number: Not available Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): MA DESE Code 305 Award Period: July 1, 2024 – June 30, 2025 Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school, LEA, and state levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. (Elementary and Secondary Education Act of 1965 sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25) (20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Condition and Context: For ten (10) of sixty (60) student removals tested, we were not provided with written documentation to support the removal of the student from the cohort. Questioned Costs: None. Cause: Procedures were not adequate to document all student removals from the cohort. Effect: Noncompliance with the requirement identified above. Repeat Finding: No Recommendation: We recommend procedures be strengthened to document all student removals from the cohort. Views of responsible officials and planned corrective actions: Management agrees with the finding.