Finding 1165259 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-18
Audit: 375735
Auditor: AUDITOR GENERAL

AI Summary

  • Core Issue: The District failed to maintain necessary documentation for removing 8 out of 40 students from the high school graduation cohort, violating federal requirements.
  • Impacted Requirements: Title 20, Section 7801(25) mandates documentation for student removals from the cohort, including confirmations of transfers or other valid reasons.
  • Recommended Follow-Up: The District should improve procedures for documentation collection, provide training for staff, and implement monitoring to ensure compliance with federal regulations.

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 the District to 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 cohort graduation rate. To remove a student’s count from the cohort, the District must require documentation, or obtain documentation from the Florida Department of Education, to confirm 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 grade or who is enrolled in a program leading to a general equivalency diploma, or other alternative educational program that does not issue or provide credit toward the issuance of a regular high school diploma, shall not be considered transferred out and shall remain in the adjusted cohort. The confirmation of a student’s transfer to another school or educational program requires documentation of such transfer from the receiving school or program in which the student enrolled. CONDITION - To determine whether the District maintained appropriate documentation to support the removal of the 992 students from the 2024-25 fiscal year cohort graduation rate, we requested District records to support 40 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 8 of the 40 students from the cohort. While the withdrawal forms for the 8 students typically indicated student intentions at the time of withdrawal, District records did not demonstrate that the students eventually enrolled in another school or program. Subsequent to our request in September 2025, school personnel obtained and provided to us confirmations that 4 of the 8 students enrolled in educational programs that would culminate in the award of a regular high school diploma. CAUSE - District personnel indicated that the documentation deficiencies occurred because school personnel did not give sufficient attention to ensure compliance with Federal requirement. In addition, monitoring procedures were not performed to ensure that appropriate records were maintained and that all students removed from the cohort were removed for reasons allowed by Federal regulations. EFFECT - While the noncompliance did not have a direct impact on funding, 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 required 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 is taking steps to strengthen reporting accuracy. We are introducing a new tool to help schools track missing information when students are removed from a graduation cohort. All withdrawals will require a completed form uploaded to the student's record, and additional fields will be added to track withdrawal codes. Staff will also receive training on these changes to ensure proper implementation and monitoring steps will be developed accordingly.

Corrective Action Plan

Planned Corrective Action: The District remains committed to maintaining the highest standards of accurate reporting and will implement the following action steps: 1. Withdrawal Documentation Requirement: All student withdrawals in grades nine through twelve that will be removed from the cohort must be accompanied by a completed withdrawal form sent to parents via email or provided in person. This form will be uploaded directly into the student's record to ensure required documentation is readily available and securely archived. 2. Enhance Fields in Student Records: When a withdrawal code is applied that removes a student from a graduation cohort, additional fields will be added to the student's record: a. "Move To" Field: This field will now be required and will capture the anticipated new school or location of enrollment. b. Withdrawal Form Upload Field: This field will require the upload of the completed withdrawal form and supporting documentation. 3. Development of a Monitoring Tool: The District will design and deploy an enhanced monitoring tool for use by schools and designated district staff. This tool will provide a comprehensive report, tracking withdrawal codes removing students from graduation cohorts within the student information system. 4. Staff Training and Ongoing Monitoring: The District will provide additional training for relevant staff on enhanced procedures. Monitoring measures to ensure compliance will be completed by designated District staff and include direct follow-up with schools that have incomplete documentation. Anticipated Completion Date: March 17, 2026 Responsible Contact Person: Holly Rockhill, Technology & Information Services, Sr. Manager

Categories

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $31.04M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $27.21M
84.027 SPECIAL EDUCATION GRANTS TO STATES $23.09M
10.553 SCHOOL BREAKFAST PROGRAM $10.33M
93.600 HEAD START $8.81M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $2.63M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $2.55M
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $2.49M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.10M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1.01M
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $902,198
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $787,830
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $745,480
84.063 FEDERAL PELL GRANT PROGRAM $653,344
84.282 CHARTER SCHOOLS $555,427
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $427,979
12.U03 NAVY JUNIOR RESERVE OFFICERS TRAINING CORPS $397,060
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $380,370
12.U01 ARMY JUNIOR RESERVE OFFICERS TRAINING CORPS $252,108
21.015 RESOURCES AND ECOSYSTEMS SUSTAINABILITY, TOURIST OPPORTUNITIES, AND REVIVED ECONOMIES OF THE GULF COAST STATES $211,569
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $150,960
93.079 COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE $104,987
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $92,284
84.425 EDUCATION STABILIZATION FUND $84,522
12.U02 AIR FORCE JUNIOR RESERVE OFFICERS TRAINING CORPS $83,495
64.028 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $9,910
64.116 VETERAN READINESS AND EMPLOYMENT $7,203
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $188