Finding Text
Finding 2022-001 Assistance Listing # 84.010A Title I, Part A Department of Education passed through Texas Education Agency Compliance Requirements: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Significant Deficiency in Controls over Compliance Criteria or Specific Requirement The District is responsible for ensuring compliance with all applicable provisions of the Title I, Part A Elementary and Secondary Education Act (ESSEA) as prescribed by the U.S. Department of Education. According to requirements included in the OMB Compliance Supplement, to remove a student from the cohort, a Local Education Agency (LEA) must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Condition and Context During internal control over compliance testing over special tests and provisions for the high school graduation rate, we noted that two (2) out of forty (40) selections of removal of a student from the regulatory adjusted cohort did not have appropriate written documentation to support the removal. Cause The District?s campus withdrawal clerk for the campus that the students were removed from resigned during the time period of the two removals and therefore the appropriate written documentation for the students that were removed was not properly completed. Effect or Potential Effect The District did not maintain the appropriate written documentation to support the removal of two students from the regulatory adjusted cohort. Questioned Costs None. Identification as a repeat finding, if applicable Not a repeat finding. Recommendation The District should cross train employees to ensure that the proper documentation is maintained even if the withdrawal clerk is unavailable. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.