Finding 1190749 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 394980
Auditor: BRADY MARTZ

AI Summary

  • Core Issue: The District lacks established policies and procedures for test security in assessments.
  • Impacted Requirements: This finding indicates non-compliance with ESEA assessment system standards and Uniform Guidance.
  • Recommended Follow-up: The District should create and implement necessary test security policies and procedures.

Finding Text

2025-004: Special Tests and Provisions (84.010) Criteria: Under Title I, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii)), SEAs, in consultation with LEAs, are required to establish and maintain an assessment system that is valid, reliable, and consistent with relevant professional and technical standards. Within their assessment system, SEAs must have policies and procedures to maintain test security and ensure that LEAs implement those policies and procedures. Condition: The District has not developed and operationalized policies and procedures regarding test security for the assessments. Cause: Management oversight Effects: The District is not in compliance with Uniform Guidance requirements. Questioned Costs: None Context: During inquiry we noted the District has not developed or implemented policies and procedures for test security measures. Repeat Finding: No Recommendation: We recommend the District develop and implement policies and procedures for test security measures. Management Response: Management agrees with this audit finding that it has not developed or implemented policies and procedures for test security measures

Corrective Action Plan

Contact Person: Superintendent and Technology Director Planned Corrective Action: The District’s Technology Director would be the individual with primary responsibility for oversight of test security measures and the District’s Technology Director position has been open since December 2024. The District will follow-up with the external technology services provider that is currently providing technology services for the District and request assistance in developing and implementing test security measure that are in compliance with Uniform Guidance requirements. Planned Completion Date: Fiscal year ending June 30, 2026

Categories

Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1190746 2025-003
    Material Weakness Repeat
  • 1190747 2025-003
    Material Weakness Repeat
  • 1190748 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $675,010
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $626,146
84.027 SPECIAL EDUCATION GRANTS TO STATES $220,742
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $116,394
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $74,005
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $67,483
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $64,066
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $49,521
15.151 EDUCATION ENHANCEMENTS $34,008
15.149 FOCUS ON STUDENT ACHIEVEMENT $31,882
10.553 SCHOOL BREAKFAST PROGRAM $27,258
15.042 INDIAN SCHOOL EQUALIZATION $18,070
10.555 NATIONAL SCHOOL LUNCH PROGRAM $9,779
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $6,608
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $2,820
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $1,722
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $1,262
84.358 RURAL EDUCATION $540