Finding 1117414 (2024-001)

2024-001 – U.S. Department of Education, Assistance Listing #84.010 Title IA Disadvantaged For the Period July 1, 2023 through June 30, 2024 Criteria: The Department of Education requires documentation to be maintained for every student removed from a graduation cohort. Condition: During testing, we identified six students who were removed from the graduation cohort that lacked appropriate supporting documentation. In addition, we identified seven students who were removed from the graduation cohort, without proper authorization, as required by the established controls. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None