Finding 372169 (2023-001)

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Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-04
Audit: 293449
Auditor: Nigro & Nigro PC

AI Summary

  • Core Issue: The District failed to keep necessary documentation proving that a student transferred out, which is required for accurate graduation rate calculations.
  • Impacted Requirements: The District did not comply with 34 CFR, section 200.19(b) regarding maintaining official records for students removed from the adjusted cohort.
  • Recommended Follow-Up: Implement a system to ensure proper documentation is collected and maintained for all student transfers to meet federal requirements.

Finding Text

Finding 2023-001: Title I – Graduation Rate (50000) Federal Program: Title I, Part A U.S. Dept. of Education Assistance Listing No: 84.010 Pass-Through Entity: California Dept. of Education Criteria: 34 CFR, section 200.19(b) states, in part: High schools – (1) Graduation rate. Consistent with paragraphs (b)(4) and (b)(5) of this section regarding reporting and determining AYP, respectively, each State must calculate a graduation rate, defined as follows, for all public high schools in the State: (i) (A) A State must calculate a “fouryear adjusted cohort graduation rate,” defined as the number of students who graduate in four years with a regular high school diploma divided by the number of students who form the adjusted cohort for that graduating class. (B) For those high schools that start after grade nine, the cohort must be calculated based on the earliest high school grade. (ii) The term “adjusted cohort” means the students who enter grade 9 (or the earliest high school grade) and any students who transfer into the cohort in grades 9 through 12 minus any students removed from the cohort. (A) The term “students who transfer into the cohort” means the students who enroll after the beginning of the entering cohort's first year in high school, up to and including in grade 12. (B) To remove a student from the cohort, a school or LEA must confirm in writing that the student transferred out, immigrated to another country, or is deceased. (1) 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. (2) A student who is retained in grade, enrolls in a General Educational Development (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. Condition: During our review of the District’s Title I program, we noted that the District did not maintain written documentation supporting that a student had enrolled in another school or in an education program that culminates in the awarding of a regular high school diploma. The District is required to maintain official written documentation supporting that a student has enrolled in another school or in an educational program that culminates in the awarding of a regular high school diploma. A student who is retained in-grade or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rates and must remain in the adjusted cohort. Cause: The District did not maintain adequate documentation to support the removal of a student from the regulatory adjusted cohort. Effect: We were unable to determine whether the District implemented policies and procedures for documenting the removal of students from the regulatory adjusted cohort. Questioned Costs: None Context: The CDE uses the student-level data maintained in CALPADS to calculate the four-year adjusted cohort graduation rate for all LEAs in the state. We selected nine students who were identified in CALPADS as transfer students who withdrew from the District. The District was unable to provide any written documentation to confirm that one of these students transferred out of the District and emigrated to another county or enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $3.95M
10.553 School Breakfast Program $2.82M
84.425 Education Stabilization Fund $2.06M
84.367 Improving Teacher Quality State Grants $1.18M
84.424 Student Support and Academic Enrichment Program $705,293
10.555 National School Lunch Program $520,134
12.357 Rotc Language and Culture Training Grants $271,937
84.048 Career and Technical Education -- Basic Grants to States $254,947
84.010 Title I Grants to Local Educational Agencies $238,569
84.002 Adult Education - Basic Grants to States $147,425
84.173 Special Education_preschool Grants $54,166
10.558 Child and Adult Care Food Program $51,180
84.365 English Language Acquisition State Grants $21,571