Finding 1205891 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-04-05

AI Summary

  • Core Issue: The Academy improperly withdrew 28% of students from the FY25 Graduation Cohort Report without necessary documentation.
  • Impacted Requirements: Compliance with 20 USC 6311(h)(2)(C) and 20 USC 7801(25)(C) regarding accurate data collection and student transfer confirmation.
  • Recommended Follow-Up: Implement stronger internal controls to ensure proper documentation for student withdrawals and conduct a review of graduation cohort reports for accuracy.

Finding Text

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. 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 Academy erroneously withdrew two out of seven students (28%) 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 Academy should maintain the appropriate documentation to support withdrawals and also review the graduation cohort reports for errors.

Corrective Action Plan

Establish a consistent process for maintaining accurate documentation to support student withdrawals, graduation cohorts, and attendance by regularly reviewing EMIS data related to enrollment and attendance. The attendance team, an administrator, and the EMIS coordinator will conduct monthly reviews of current data to ensure accuracy, compliance, and timely corrections.

Categories

Reporting

Other Findings in this Audit

  • 1205892 2025-003
    Material Weakness Repeat
  • 1205893 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $422,918
84.027 SPECIAL EDUCATION GRANTS TO STATES $124,677
10.555 NATIONAL SCHOOL LUNCH PROGRAM $82,130
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $61,050
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $52,114
10.553 SCHOOL BREAKFAST PROGRAM $23,949
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $22,361