Finding 35207 (2022-002)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-02
Audit: 23981
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The District failed to keep records for a student's withdrawal, violating Title I requirements.
  • Impacted Requirements: Written confirmation is needed for student transfers, including documentation of enrollment in another school.
  • Recommended Follow-Up: Implement procedures to ensure all student withdrawal records are properly maintained.

Finding Text

Finding: The District did not maintain record of a student's withdrawal from the District. Criteria: In accordance with Title I, 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: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student's withdrawal from the District. Cause: Non-maintenance of record of student withdrawal documentation. Effect: Failure to adhere to reporting requirements can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None Context: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student?s withdrawal out of the District. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the District implement procedures to properly ensure records are maintained for all student withdrawals from the District. Management response: Management agrees with the finding.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $6.68M
10.553 School Breakfast Program $1.44M
84.027 Special Education_grants to States $814,753
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $483,273
84.287 Twenty-First Century Community Learning Centers $440,652
84.367 Improving Teacher Quality State Grants $414,953
84.424 Student Support and Academic Enrichment Program $206,547
84.048 Career and Technical Education -- Basic Grants to States $139,982
16.710 Public Safety Partnership and Community Policing Grants $95,682
10.582 Fresh Fruit and Vegetable Program $92,860
84.425 Education Stabilization Fund $84,184
10.559 Summer Food Service Program for Children $59,259
84.365 English Language Acquisition State Grants $54,752
84.010 Title I Grants to Local Educational Agencies $51,413
84.196 Education for Homeless Children and Youth $39,023
93.575 Child Care and Development Block Grant $31,430
12.106 Flood Control Projects $4,483