Finding 1174068 (2023-007)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2026-02-18
Audit: 387740

AI Summary

  • Core Issue: The School District failed to meet requirements for documenting student removals from the graduation cohort.
  • Impacted Requirements: Compliance with OMB guidelines for the annual report card and high school graduation rate testing.
  • Recommended Follow-Up: Implement monitoring of coding practices and ensure proper documentation is obtained for student removals.

Finding Text

Title I – Grants to Local Educational Agencies – Annual Report Card, High School Graduation Rate Criteria: As outlined in the OMB Compliance Supplement, to meet the requirements of the annual report card, high school graduation rate testing, a School District must implement appropriate policies and procedures for documenting the removal of a student from the adjusted cohort. A School District must maintain appropriate written documentation to support the removal of a student from the adjusted cohort. Condition: Based on the above criteria, the School District did not meet the requirements for removing a student from the cohort. Cause: When testing for appropriate documentation for a student who was removed from a cohort, the School District could not provide the appropriate documentation. Additionally, the School District later realized that the incorrect code was used to remove the student from the cohort. Effect: Due to the incorrect coding and lack of supporting documentation, the School District is not in compliance the the annual report card, graduation cohort testing. Recommendation: We recommend the School District monitor the codes used and obtain appropriate documentation for removing a student from the cohort. Views of Responsible Officials: We concur with the finding.

Corrective Action Plan

Name of Contact Person Responsible for Corrective Action Plan: Marcee Pool, Interim Superintendent Corrective Action Plan: Dublin City Schools concur with the finding and are working to implement appropriate internal controls to alleviate the finding. Anticipated Completion Date: August 2026

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1174067 2023-007
    Material Weakness Repeat
  • 1174069 2023-008
    Material Weakness Repeat
  • 1174070 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $4.49M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.12M
10.553 SCHOOL BREAKFAST PROGRAM $722,521
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $662,438
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $297,305
84.358 RURAL EDUCATION $188,332
10.558 CHILD AND ADULT CARE FOOD PROGRAM $75,940
10.555 NATIONAL SCHOOL LUNCH PROGRAM $74,612
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $52,866
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $30,000
12.U01 JUNIOR ROTC $27,922
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $25,127
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $21,802
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $19,280
84.027 SPECIAL EDUCATION GRANTS TO STATES $12,225
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2,038