Finding 1181906 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-03-23
Audit: 393207

AI Summary

  • Core Issue: The School District failed to provide necessary documentation for removing students from the graduation cohort.
  • Impacted Requirements: This non-compliance affects the annual report card and high school graduation rate testing as per OMB guidelines.
  • Recommended Follow-Up: Implement procedures to ensure proper documentation is maintained for all student removals from the cohort.

Finding Text

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. Out of a sample of ten students, documentation supporting removal from the cohort was not available for six students. Cause: Management oversight. Effect: Due to lack of supporting documentation, the School District is not in compliance with the annual report card, graduation cohort testing. Recommendation: We recommend the School District maintain appropriate documentation for removing ta student from the cohort. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to obtain sufficient documentation for removing a student from the graduation cohort.

Corrective Action Plan

Management will concur with the finding and will establish and implement formal procedures to ensure sufficient and appropriate documentation is obtained and maintained prior to removing a student from the graduation cohort.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1181901 2024-003
    Material Weakness Repeat
  • 1181902 2024-003
    Material Weakness Repeat
  • 1181903 2024-003
    Material Weakness Repeat
  • 1181904 2024-003
    Material Weakness Repeat
  • 1181905 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $837,820
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $805,784
10.553 SCHOOL BREAKFAST PROGRAM $718,705
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $96,197
10.555 NATIONAL SCHOOL LUNCH PROGRAM $93,536
84.425 EDUCATION STABILIZATION FUND $77,709
84.027 SPECIAL EDUCATION GRANTS TO STATES $59,982
12.U01 JUNIOR ROTC $54,215
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $38,362
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $27,758
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $20,583
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $14,336