Finding 11361 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-02
Audit: 15270
Auditor: Auditor General

AI Summary

  • Core Issue: The District failed to keep necessary documentation for removing 5 students from the high school graduation cohort, violating federal requirements.
  • Impacted Requirements: Title 20, Section 7801(25) mandates that documentation must confirm valid reasons for student removals, such as transfers or emigration.
  • Recommended Follow-Up: The District should improve training and monitoring to ensure proper documentation is collected before making adjustments to the graduation rate.

Finding Text

Finding - The District did not always maintain required documentation to support the adjustments to the high school cohort graduation rate. Criteria - Title 20, Section 7801(25), United States 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 (GED) 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 from the receiving school or program that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition - To determine whether the District maintained appropriate documentation to support the removal of 2,781 students from the 2022‑23 fiscal year cohort graduation rate, we requested District records to support 30 selected students who were removed from the cohort. Our review disclosed that District records did not comply with the Federal documentation requirements for the removal of 5 students from the cohort. Specifically, the District provided withdrawal forms for 5 students that typically indicated the students’ intentions at the time of withdrawal; however, although we requested, documentation was not provided to evidence that the students eventually enrolled in another school or program. Cause - District personnel indicated that school personnel misunderstood some of the requirements to remove students from the cohort and did not adequately document student withdrawals. In addition, monitoring procedures were not performed to ensure that appropriate records were maintained and that all students removed from the cohort graduation rate were removed for reasons allowed by Federal regulations. Effect - While the noncompliance was the result of a significant deficiency, the noncompliance does not have a direct impact on funding. Notwithstanding, without appropriate documentation supporting 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 training and monitoring to ensure that the required documentation is maintained and supports that all students removed from the cohort graduation rate were removed for the reasons allowed by Federal regulations. District Response - The district will develop procedures to ensure that the proper withdraw codes are utilized and that proper documentation is maintained.

Corrective Action Plan

Planned Corrective Action -The district will enhance procedures to address 20 USC 7801 and re-train all applicable staff at the impacted facilities to ensure that the proper withdraw codes are utilized and that supportive/supporting documentation is obtained. Training will include instruction on the selection of the proper withdraw code, identifying acceptable documentation and explaining expected follow-up procedures. The district will provide training to new staff and will provide regular, routine, review of the procedures and documentation. The district will implement periodic monitoring of the withdraw codes to ensure that all enhanced procedures are being adhered to. Anticipated Completion Date - 09/30/2024 Responsible Contact Persons - Mr. Stephen Ayres, Director of Student Assignments and Records; Dr. Danielle Livengood, Sr. Executive Director of High Schools and Secondary Curriculum; Ms. Vickye Vaughns, Supervisor of Student Information and State Reporting; Jonathan McGowan, Director of Mental Health and Wellness

Categories

Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 11362 2023-002
    Significant Deficiency
  • 11363 2023-002
    Significant Deficiency
  • 587803 2023-001
    Significant Deficiency
  • 587804 2023-002
    Significant Deficiency
  • 587805 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $18.21M
10.553 School Breakfast Program $7.96M
10.555 National School Lunch Program $2.10M
84.027 Special Education_grants to States $1.74M
84.367 Supporting Effective Instruction State Grants $1.56M
10.558 Child and Adult Care Food Program $1.37M
84.424 Student Support and Academic Enrichment Program $1.11M
84.063 Federal Pell Grant Program $1.06M
84.002 Adult Education - Basic Grants to States $685,481
10.559 Summer Food Service Program for Children $651,548
84.048 Career and Technical Education -- Basic Grants to States $639,884
10.582 Fresh Fruit and Vegetable Program $368,277
84.365 English Language Acquisition State Grants $363,985
84.287 Twenty-First Century Community Learning Centers $321,078
12.U02 Air Force Junior Reserve Officers Training Corps $264,685
10.665 Schools and Roads - Grants to States $241,319
12.U01 Army Junior Reserve Officers Training Corps $236,367
84.425 Education Stabilization Fund $161,486
84.173 Special Education_preschool Grants $128,174
84.196 Education for Homeless Children and Youth $123,260
12.U03 Navy Junior Reserve Officers Training Corps $121,004
93.575 Child Care and Development Block Grant $118,976
93.434 Every Student Succeeds Act/preschool Development Grants $109,740
84.007 Federal Supplemental Educational Opportunity Grants $19,125
84.011 Migrant Education_state Grant Program $9,140
84.377 School Improvement Grants $8,496
84.282 Charter Schools $1,775