Finding 1165371 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-18
Audit: 375972
Organization: Bonita Unified School District (CA)
Auditor: NIGRO & NIGRO PC

AI Summary

  • Core Issue: The District failed to provide necessary documentation for a student removed from the graduation cohort, impacting the accuracy of graduation rates.
  • Impacted Requirements: ESEA mandates that proper documentation is required to exclude students from the graduation cohort; failure to comply can lead to inflated graduation rates.
  • Recommended Follow-up: Train staff on required documentation for cohort removals and establish a record retention process to ensure compliance and accuracy.

Finding Text

Finding 2025-001: Annual Report Card, High School Graduation Rate (50000) Repeat Finding? No Program Identification: Federal Agency: U.S. Department of Education Pass‐through Entity: California Department of Education (pass-through numbers 14329, 15438) Program Names: Title I, Part A Grants: Title I, Part A, Basic Grants Local-Income and Neglected (AL No. 84.010) ESEA, School Improvement Grant Funding for LEAs (AL No. 84.010) Criteria: ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25) (20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))) require a local educational agency to have official written documentation that a student enrolled in another school or in a educational program that culminates in the award of a regular high school diploma in order to remove a student from the graduation cohort. A student who is retained in grade, enrolled in a GED program, or leaves school for any other reason may not be counted has having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Condition: During our testing of compliance and controls over the graduation cohort, we identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in a educational program that culminates in the award of a regular high school diploma. Context: Exceptions were noted in one out of the five pupils sampled. Questioned Costs: None. Cause: Lack of review process to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Effect: School sites’ graduation rate may be overstated on the school sites’ annual report cards. Recommendation: We recommend the District train school site staff on allowable documentation to remove students from a graduation cohort as well as other cohort codes. Subsequently, the District should assist school sites in developing the record retention process to ensure documentation is available upon request. Views of Responsible Officials: The Student Services office has worked with the Registrars at the high schools to ensure that a process is followed for record retention and that the graduation cohort data is accurate when students exit that graduation cohort.

Corrective Action Plan

We agree with the auditor’s comments and the following actions will be taken to ensure that graduation cohort data is maintained accurately: 1. When a student withdraws from one of our high schools, registrars will maintain accurate records in our SIS (Student Information System) and remove this student from our graduation cohort. 2. District office will assist registrars in contacting students who have withdrawn and ensure that forwarding information for next school of record is attained. These steps will allow us to maintain an accurate data base and records, including the graduation cohort.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1165370 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $414,117
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $174,382
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $162,743
10.553 SCHOOL BREAKFAST PROGRAM $156,060
84.027 SPECIAL EDUCATION GRANTS TO STATES $117,618
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $79,768
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $58,987
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $57,769
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $52,160
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $12,278
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $9,165