Finding 1164894 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-15

AI Summary

  • Core Issue: The District failed to maintain proper documentation for removing students from the graduation cohort, impacting compliance with federal reporting requirements.
  • Impacted Requirements: Local Education Agencies must report accurate graduation rates and maintain documentation for students removed from the cohort, as mandated by ESEA.
  • Recommended Follow-Up: Revise procedures to ensure adequate documentation is kept and that exit codes are accurately recorded for all students removed from the cohort.

Finding Text

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Award Identification Number: 14329, 15438 Award Year: 2024-2025 Compliance Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for three of the five sampled students that were removed from the cohort and used an incorrect exit code for one of the five sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of the five sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort, and one of the five sampled students had an inaccurate exit code used for their removal from the cohort. Repeat Finding Yes. See prior year finding 2024-001. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

Corrective Action Plan

District staff is aware of the student records requirement and will ensure this is accurate moving forward. In addition, a training has been provided to the staff at the schools to ensure they are also informed of this requirement.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1164893 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $659,042
10.553 SCHOOL BREAKFAST PROGRAM $247,818
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $240,762
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $197,507
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $186,069
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $119,015
84.027 SPECIAL EDUCATION GRANTS TO STATES $93,292
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $67,415
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $63,705
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $60,099
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $27,740
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $13,119
10.558 CHILD AND ADULT CARE FOOD PROGRAM $4,231
15.226 PAYMENTS IN LIEU OF TAXES $904
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $416