Finding 1148849 (2024-002)

Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or Local Educational Agency (“LEA”) must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA 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: During our June 30, 2024 testing of the Title I program, we were unable to test a sample of student withdrawals, to verify the withdrawal code and purpose of withdrawals for the cohort requirements. Effect: The District does not have the proper records as it relates to student withdrawals, and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Cause: The District experienced significant turnover in its Finance Department, and therefore could not provide any documentation or support evidencing student withdrawals. Repeat Finding: No. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.