Finding 1205065 (2025-010)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-31

AI Summary

  • Core Issue: The District failed to provide adequate documentation to support the percentage of students without a high school diploma or equivalent.
  • Impacted Requirements: This finding relates to compliance with 34 CFR 600.7(a)(1), which sets eligibility thresholds for institutions.
  • Recommended Follow-Up: The District should create policies and procedures to ensure accurate documentation for student eligibility calculations.

Finding Text

High School Diploma or Equivalent Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.063 Federal Award Identification Number and Year: N/A Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance (Other Matters) Criteria or specific requirement: 34 CFR 600.7(a)(1) establishes institutional eligibility thresholds for certain ratios, including the percentage students without a high school diploma or equivalent. Condition: The District provided the percentage of students that lack a high school diploma or its equivalent. However, we were unable to substantiate the District’s calculation of the percentage of students that lack a high school diploma or its equivalent. Questioned costs: N/A Context: The District’s ratios indicate they are in compliance with 34 CFR 600.7(a)(1). Cause: The District was unable to provide data or documentation to support the percentage of students that lack a high school diploma or its equivalent. Effect: We were not able to determine the accuracy of the District’s percentage of students that lack a high school diploma or its equivalent. Repeat Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure the completeness and accuracy of documentation to support the percentage of students that lack a high school diploma or its equivalent. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

High School Diploma or Equivalent Recommendation: We recommend that the District establish policies and procedures to ensure the completeness and accuracy of documentation to support the percentage of students that lack a high school diploma or its equivalent. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will provide district-level training for registrar personnel on eligibility thresholds related to reporting ratios, including the percentage of students without a high school diploma or equivalent. Training will include guidance on required documentation, verification steps, and procedures to ensure the completeness and accuracy of supporting records. Updated procedures will be shared with all registrar staff to promote consistency across campuses and ensure compliance with reporting requirements. Responsible party: Registrar, Workforce Education Planned completion date for corrective action plan: April 30, 2026 Plan to monitor completion of corrective action plan: Workforce Education leadership will conduct monthly reviews to confirm that documentation supporting eligibility ratios is complete, accurate, and aligned with established procedures. Any discrepancies identified during monthly reviews will be addressed with registrar staff to ensure ongoing compliance and continuous improvement.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1205057 2025-002
    Material Weakness Repeat
  • 1205058 2025-003
    Material Weakness Repeat
  • 1205059 2025-004
    Material Weakness Repeat
  • 1205060 2025-005
    Material Weakness Repeat
  • 1205061 2025-006
    Material Weakness Repeat
  • 1205062 2025-007
    Material Weakness Repeat
  • 1205063 2025-008
    Material Weakness Repeat
  • 1205064 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $56.56M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $54.79M
84.027 SPECIAL EDUCATION GRANTS TO STATES $32.98M
10.553 SCHOOL BREAKFAST PROGRAM $15.30M
93.600 HEAD START $10.53M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $5.95M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $4.40M
84.063 FEDERAL PELL GRANT PROGRAM $3.27M
84.165 MAGNET SCHOOLS ASSISTANCE $2.63M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $2.01M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1.97M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $1.69M
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $1.16M
12.U01 ARMY JUNIOR RESERVE OFFICERS TRAINING CORPS $1.14M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $923,921
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $623,396
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $484,444
17.264 NATIONAL FARMWORKER JOBS PROGRAM $311,815
84.425 EDUCATION STABILIZATION FUND $276,635
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $213,228
12.U03 AIR FORCE JUNIOR RESERVE OFFICERS TRAINING CORPS $115,714
21.019 CORONAVIRUS RELIEF FUND $85,491
12.U02 MARINE CORPS JUNIOR RESERVE OFFICERS TRAINING CORPS $81,921
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $74,944
12.U04 NAVY JUNIOR RESERVE OFFICERS TRAINING CORPS $64,147
84.282 CHARTER SCHOOLS $21,752