Finding 38458 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-27

AI Summary

  • Core Issue: The District failed to keep necessary documentation for eight student transfers, impacting graduation rate reporting.
  • Impacted Requirements: Compliance with OMB guidelines for reporting graduation rates using the adjusted cohort method.
  • Recommended Follow-up: Implement a system to ensure proper documentation is maintained for student transfers to meet compliance standards.

Finding Text

U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies; ALN 84.010; Project #0021-21-3155, 0011-21-2036, 0011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to 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: The District did not maintain supporting documentation for eight out of forty exit student transfers tested during the 2021-2022 school year. Cause: The District did not take timely action to maintain support for the removal of eight students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District?s Response: The District?s response is included in their corrective plan.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 38455 2022-001
    Significant Deficiency
  • 38456 2022-001
    Significant Deficiency
  • 38457 2022-001
    Significant Deficiency
  • 614897 2022-001
    Significant Deficiency
  • 614898 2022-001
    Significant Deficiency
  • 614899 2022-001
    Significant Deficiency
  • 614900 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program (cash Assistance) $4.52M
10.553 School Breakfast Program (cash Assistance) $2.85M
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $2.33M
84.027 Special Education - Grants to States (idea, Part B) $2.24M
84.425 Covid-19 - American Rescue Plan - Elemtary and Secondary School Emergency Relief (arp Esser) $663,612
84.425 Covid-19 Governor's Emergency Education Relief (geer) Fund $270,726
84.365 English Language Acquisition Grants $246,903
84.367 Supporting Effective Instruction State Grant $205,749
10.555 National School Lunch Program (non-Cash Food Distribution) $163,306
84.424 Student Support and Academic Enrichment Grants $132,203
84.173 Special Education - Preschool Grants (idea Preschool) $130,493
84.010 Title I Grants to Local Educational Agencies $25,368
10.649 State Pandemic Electronic Benefit Transfer (p-Ebt) Administrative Costs Grant $12,155
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) - Homeless Children and Youth $5,395