Finding Text
Finding Reference: 2025-002 – Special Tests and Provisions Federal Agency: U.S. Department of Education Federal Program: 84.010 – Title I Compliance Requirement: Special Tests and Provisions Type of Finding: Material Weakness in Internal Control Over Compliance and NonCompliance Criteria: The School District is required to maintain records that support the removal of a student from the adjusted cohort, such as documentation to transfer to another diploma granting program, emigration, consistent with federal reporting requirements. Statement of Condition: We identified instances in which the School District had students removed from the adjusted cohort, but did not maintain sufficient written documentation to support the removal. Statement of Cause: The School District did not have adequate procedures to ensure that the documentation supporting adjusted cohort removals was obtained, reviewed, and retained. Possible Asserted Effect: Without appropriate documentation supporting removal of students from the adjusted cohort, the School District is unable to demonstrate compliance with federal record keeping requirements. Questioned Costs: None noted. Context: A sample of 25 students that had withdrawn was selected and 3 student files were not able to be provided. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that a process be implemented to ensure appropriate written documentation is maintained for all student withdrawals. Views of Responsible Officials and Planned Corrective Actions: Our previous withdrawal process involved keeping a paper copy of the documentation and adding a note in the Student Information System. However, this approach did not provide a designated, centralized location for storing the required records. To ensure compliance going forward, we have created a specific folder within our Student Information System for uploading and maintaining all withdrawal paperwork. All staff responsible for processing withdrawals have received instructions for this updated procedure via email, and the guidance has also been added to the Secretary's Manual.