Finding 1217349 (2025-004)

Reference # and title: 2025-004 Controls and Compliance over Title I Targeting (Eligibility) Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2025 Criteria or specific requirement: Title I, Part A of the Elementary and Secondary Education Act of 1965, as amended by Every Student Succeeds Act, requires eligibility to be determined based on the number of children ages 5 through 17 from low-income families. School Board management is required to review all total enrollment and low-income families’ data to ensure that the underlying data includes only students ages 5 through 17 and to certify that the eligibility calculations are complete and accurate. Condition found: Title I management completes and submits the Title I Targeting online to the Louisiana Department of Education (LDOE). The LDOE pre-populates the enrollment and number of low-income students in the Title I Targeting; however, these numbers are required to be reviewed and changed, if necessary, by the School Board. In reviewing the underlying data in determining eligibility for each school, it was noted that the School Board did not remove those students under age 5, which resulted in the ranking of schools to not be accurate. Context: The Title I Targeting is completed once a year and all schools on the annual report were tested. Possible asserted effect (cause and effect): Cause: Documentation for the numbers used for enrollment and low-income students was not reviewed for accuracy by the School Board. Effect: The School Board did not meet all compliance requirements over eligibility as well as the internal controls over eligibility were weakened. Recommendations to prevent future occurrences: The Title I Targeting report should be reviewed by someone other than the preparer and documentation retained to substantiate that the enrollment and low- income student information only includes those students aged 5 through 17. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: This is now being reviewed to verify that Pre K students are not included.