Finding Text
Finding 2024-001 – Special Tests
U.S. Department of Education
Title I Grants to Local Educational Agencies
Federal Assistance Listing Number: 84.010
Pass Through Entity: Iowa Department of Education
Pass-through Entity Identifying Numbers: 4501, 4507, 4508
Federal Award Year 2024
Criteria: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transferred out, the District must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District did not maintain written documentation to support the removal of students from the cohort during fiscal year 2024.
Cause: The District maintained internal documentation, but was not aware of the requirement to maintain official written confirmation for students who transferred out of the District.
Effect or potential effect: Noncompliance with federal regulations. Repeat findings may cause concerns and may impact future funding.
Questioned Costs: None
Context: Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students.
Identification as a repeat finding, if applicable: This is not a repeat finding.
Recommendation: We recommend that management of the District ensure that adequate documentation is maintained in order to comply with this requirement.
Views of Responsible Officials: Management agrees with the finding.