Finding Text
2024-003 – U.S. Department of Education, Assistance Listing #84.010 Title IA Disadvantaged For the Period July 1, 2023, through June 30, 2024 Criteria: The Department of Education requires documentation to be maintained for every student removed from a graduation cohort. Statement of Condition: During testing, we identified six of the seven students who were removed from the graduation cohort that lacked appropriate supporting documentation, and approval as required by the control process. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None