Finding 1166815 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-29
Audit: 377931
Auditor: NIGRO & NIGRO PC

AI Summary

  • Core Issue: The District failed to provide required documentation for two students removed from the graduation cohort, violating federal education criteria.
  • Impacted Requirements: ESEA mandates that local educational agencies maintain official records for students transferred out to ensure accurate graduation rates.
  • Recommended Follow-up: Train school staff on necessary documentation for cohort removals and establish a record retention process for compliance.

Finding Text

Repeat Finding? No Program Identification: Federal Agency: U.S. Department of Education Pass‐through Entity: California Department of Education 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 as 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 two instances in which the District was unable to provide supporting documentation to demonstrate that the students 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 two out of the fourteen 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 will 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: Annual training is provided to the school office staff at the August enrollment and attendance meeting. Due to this finding, additional reminder training was provided to all school office staff on December 4th and 5th 2025. The policies and procedures related to the training are on a share drive to be accessed at any time.

Corrective Action Plan

We agree with the auditor's comments, and the following actions will be taken to ensure official written documentation is obtained for a student enrolled in another school or in an educational program before removing the student from the graduation cohort: 1. Annual training to school office staff at the August enrollment and attendance meeting provided by the Attendance Accounting Analyst. 2. Additional reminder training was provided to all school office staff on December 4, 2025 and December 5, 2025. 3. The policies and procedures related to the training are on a shared drive to be accessed at any time. Please reach out to us with any questions.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1166814 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $3.66M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2.17M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1.40M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $1.25M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1.18M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $947,157
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $928,039
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $571,195
84.027 SPECIAL EDUCATION GRANTS TO STATES $368,685
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $334,497
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $306,429
10.558 CHILD AND ADULT CARE FOOD PROGRAM $256,668
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $179,059
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $145,425
84.425 EDUCATION STABILIZATION FUND $112,401
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $60,552
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $55,632
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $50,000
10.553 SCHOOL BREAKFAST PROGRAM $39,908
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $23,254
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $19,477
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $1,819