Finding 1190860 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-27

AI Summary

  • Core Issue: The District incorrectly withdrew 57% of students from the FY25 Graduation Cohort Report due to lack of required documentation.
  • Impacted Requirements: Compliance with 20 USC 6311(h)(2)(C) and 20 USC 6311(h)(1)(C)(iii)(II) regarding accurate data collection and reporting of high school graduation rates.
  • Recommended Follow-Up: Implement stronger internal controls to ensure proper documentation for student withdrawals and regularly review graduation cohort reports for accuracy.

Finding Text

Special Tests and Provisions – Annual Report Card, High School Graduation Rate Finding Number: 2025-001 Assistance Listing Number and Title: AL # 84.010 Title I Grants to Local Educational Agencies Federal Award Identification Number / Year: 2025 Federal Agency: U.S. Department of Education Compliance Requirement: Special Tests and Provisions Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 20 USC 6311(h)(2)(C) states the State educational agency shall ensure that each local educational agency collects appropriate data and includes in the local educational agency’s annual report the information described in paragraph (1)(C), disaggregated in the same manner as required under such paragraph. 20 USC 6311(h)(1)(C)(iii)(II) provides, each State report card shall include high school graduation rates, including four-year adjusted cohort graduation rates and, at the State’s discretion, extended-year adjusted cohort graduation rates for all students and disaggregated by each of the subgroups of students, as defined in 20 USC 6311(c)(2), homeless status, and status as a child in foster care. 20 USC 7801(25)(C) states, in part, the term “transferred out” means that a student, as confirmed by the high school or local educational agency has transferred to (I) another school from which the student is expected to receive a regular high school diploma; or (II) another educational program from which the student is expected to receive a regular high school diploma or an alternate diploma. The confirmation of a student’s transfer to another school or educational program requires documentation of such transfer from the receiving school or program in which the student enrolled. A student who was enrolled in a high school, but for whom there is no confirmation of the student having transferred out, shall remain in the adjusted cohort. Due to deficiencies in internal policies and procedures, the District erroneously withdrew four out of seven students (57%) from their FY25 Graduation Cohort Report without the required documentation. Failure to have the appropriate controls in place may result in reporting students incorrectly on the cohort reports. The District should maintain the appropriate documentation to support withdrawals and also to review the graduation cohort reports for errors.

Corrective Action Plan

Washington Local Enrollment, Residency, Withdraw Guidance guidelines will be followed. No Withdrawals will be made unless records request made from the student’s new district or documentation received from parent/guardian.

Categories

Special Tests & Provisions Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 1190861 2025-002
    Material Weakness Repeat
  • 1190862 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3.42M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.63M
84.027 SPECIAL EDUCATION GRANTS TO STATES $2.28M
10.553 SCHOOL BREAKFAST PROGRAM $549,699
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $288,650
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $232,785
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $180,552
10.558 CHILD AND ADULT CARE FOOD PROGRAM $61,036
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $56,320
84.425 EDUCATION STABILIZATION FUND $54,328
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $13,683