Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Title I Grant to Local Educational Agencies
Assistance Listing Number: 84.010
Federal Award Identification Number and Year: S010A220049; 2022
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number(s): 2023-401253-DPI-TI-A-141
Award Period: July 1, 2022 through June 30 ,2023
Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion)
Criteria or specific requirement: ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25) (20 USC 6311(h)(1)(C)(iii)(II) and 7801(23),(25)) required to remove a student from the cohort, a school or Local Education Authorities (LEA) must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased.
Condition: The District did not retain document to support the removal of students from the adjusted cohort.
Questioned costs: None
Context: The District was not able to provide to the auditor documentation of the process to track and monitor the documentation of students removed from the adjust cohort. In addition, no documentation was available to review for any students removed from the adjusted cohort.
Cause: The District did not design and implement internal controls to ensure the documentation was retained for any students removed from the adjusted cohort.
Effect: The adjusted cohort may not include all student required for the calculation.
Repeat Finding: The finding is not a repeat finding.
Recommendation: We recommend the District design and implement procedures and internal controls to ensure proper documentation is obtained and retained for any students removed from the adjusted cohort.