Finding 1169133 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-15
Audit: 381949
Organization: Amistad Academy (CT)
Auditor: COHNREZNICK LLP

AI Summary

  • Core Issue: The Academy lacks proper documentation for student withdrawals, impacting compliance with Title I grant requirements.
  • Impacted Requirements: Written confirmation is needed for students who transfer, emigrate, or graduate to accurately calculate graduation rates.
  • Recommended Follow-up: Implement a review process for withdrawal documentation and ensure all forms have necessary approvals and signatures.

Finding Text

Finding 2025-002 – Special Tests and Provisions – Significant Deficiency Name of Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Title I Grants to Local Educational Agencies (LEAs) - ALN #84.010 Federal Award Identification Number and Year: 0000000279-00 12060-20679-2025-82070- 170002 and 2025 Name of Pass-through Entity: Connecticut State Department of Education Criteria According to ESEA sections 111 1(h)(l)(C)(iii)(II) and 8101(23), (25) (20 USC 631 1(h)(1)(C)(iii)(II) and 7801(23), (25)), to remove a student from the cohort, a school or 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. A student who is retained in grade, enrolls 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 Condition During the year ended June 30, 2025, the Academy had insufficient support for the review and approval of withdrawn students related to Title I grant requirements. Cause Approval and parent signature was not documented on Student Withdrawal Forms for transferred students. For graduated students, there was no approval signature documented on Graduated Students Listing. This lack of approval and parent signature therefore did not demonstrate that any review had been performed over withdrawn students for Title I grant revenue. Effect of Possible Effect As a result of the lack of review, the number of students claimed for the Title I grant may not be accurate. Questioned Costs None Context We selected 40 transferred and graduated students for the 2024-2025 school year and obtained their withdrawal documentation to test for proper approvals. The Academy did not have evidence of review of 32 students who withdrew in the 2024-2025 school year. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Academy should have written documentation for each withdrawn student related to special tests for Title I grant. The Academy should also review transferred student forms on a periodic basis and include a review process to ensure the policy is followed. Views of Responsible Officials We agree with the finding and will develop procedures to address the finding.

Corrective Action Plan

Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025

Categories

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

Other Findings in this Audit

  • 1169132 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $741,055
10.555 NATIONAL SCHOOL LUNCH PROGRAM $596,107
10.553 SCHOOL BREAKFAST PROGRAM $315,226
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $74,223
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $57,308
10.555 NATIONAL SCHOOL LUNCH PROGRAM - COMMODITIES $53,268
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $44,437
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $976