Finding 1218160 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-06-22

AI Summary

  • Core Issue: The Barbour County Board of Education did not keep proper documentation for removing students from the graduation cohort, leading to potential inaccuracies in reported graduation rates.
  • Impacted Requirements: Compliance with the Uniform Administrative Requirements for Title I Grants mandates accurate reporting of graduation rates, including proper documentation for student removals.
  • Recommended Follow-Up: Implement stronger monitoring and documentation practices to ensure all student removals from the cohort are properly recorded and compliant with regulations.

Finding Text

The Uniform Administrative Requirements, Cost Principles, and Audit Requirements, Special Tests and Provisions for Title I Grants to Local Educational Agencies contains requirements related to maintaining accurate high school graduation rates. In order to determine these rates, the local education agency (“LEA”) must report graduation rate data for all public high schools using the four-year adjusted cohort rate with graduation rate data being reported both in the aggregate and disaggregated by certain subgroups. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. A student who is retained in a grade, enrolls in a GED program, or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Testing revealed eight (8) of thirteen (13) instances in which official written documentation for students’ removal from the adjusted cohort was incomplete or not retained. The Barbour County Board of Education (the “Board”) did not adequately monitor its policies and procedures to ensure compliance with the Special Tests and Provisions requirements of the Title I Grants to Local Educational Agencies. As a result, the Board failed to adequately complete and retain official written documentation of students’ removals from the cohort, which could result in inaccurate high school graduation rates.

Corrective Action Plan

Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board implemented procedures to ensure compliance with the U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Code of Alabama 1975, Title 39, by conducting training with all personnel. Purchasing Cooperatives will not be used when purchases are under the Public Works Law.

Categories

Special Tests & Provisions Allowable Costs / Cost Principles

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.21M
84.027 SPECIAL EDUCATION GRANTS TO STATES $306,706
10.553 SCHOOL BREAKFAST PROGRAM $233,753
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $179,584
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $86,842
12.U01 army jrotc $78,500
84.358 RURAL EDUCATION $48,834
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $34,032
10.555 NATIONAL SCHOOL LUNCH PROGRAM $27,837
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $21,081
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $8,480
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $1,546
96.001 SOCIAL SECURITY DISABILITY INSURANCE $60