Finding Text
Finding No. 2022-001 Special Test and Provisions Federal Agency: United States Department of the Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Identification Number and Year: Not Applicable Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20679 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: From the 40 selections tested, there was 1 student for whom a withdrawal form was not maintained, including parent or guardian signature, to support that the student either transferred out, emigrated to another country, transferred to a prison or juvenile facility, or was deceased. Questioned Costs: None noted. Context: During our testing, it was noted there was 1 student for whom an exit form was not completed or maintained to support the removal of a student from the cohort. The student was correctly removed from the cohort, but the withdrawal form was not maintained. The sample was a statistically valid sample. Cause: Lack of controls that ensure that all students leaving the District have a completed form approved by all proper designees. Effect: The lack of controls over required approvals resulted in missing completed forms to support the removal of a student from the cohort. Repeat Finding: No Recommendation: We recommend that the policies and procedures related to approval process be followed to ensure that all exit forms have the proper approvals for removing a student from the adjusted regulatory cohort. Views of Responsible Officials: Management agrees with the auditors? recommendations.