Finding Text
Finding Number: 2025-002 Federal Agency: U.S. Department of Education Cluster/Program(s): Title 1A Disadvantaged Assistance Listing Number(s): 84.010 Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency – Internal Control over Compliance Criteria: Under Title I’s high school graduation rate requirements, to remove a student from a cohort, a school must confirm in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Statement of Condition: During testing, we identified eleven of the eighteen students tested lacked appropriate documentation of review/approval, as required by the control process. Cause: The District’s procedures for documenting and reviewing cohort removals were not applied consistently, and monitoring controls did not detect the missing approvals. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Recommendation: Management should ensure that existing controls and policies are followed. Questioned Costs: None