Finding 386197 (2023-004)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-27

AI Summary

  • Core Issue: The District failed to keep required documentation for all students who left, impacting the accuracy of the high school graduation rate.
  • Impacted Requirements: Compliance with the OMB guidelines for reporting graduation rates using the adjusted cohort method.
  • Recommended Follow-up: Establish a system to ensure proper documentation is collected and maintained for student transfers and removals.

Finding Text

U.S. Department of Education – Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-2210, 0011-22-2210, 0011-23-7200, 0011-22-7200, 0011-23-8118, 0011-23-6011, 0011-22-6011; Grant Period – Fiscal Year Ended June 30, 2023 Significant Deficiency Compliance Requirement: Special Tests and Provisions - High School Graduation Rate 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 ten out of ten students who left during the District during the 2022/2023 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of 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. Questioned Costs: None. 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

Special Tests & Provisions Reporting Significant Deficiency

Other Findings in this Audit

  • 386191 2023-004
    Significant Deficiency Repeat
  • 386192 2023-004
    Significant Deficiency Repeat
  • 386193 2023-004
    Significant Deficiency Repeat
  • 386194 2023-004
    Significant Deficiency Repeat
  • 386195 2023-004
    Significant Deficiency Repeat
  • 386196 2023-004
    Significant Deficiency Repeat
  • 386198 2023-004
    Significant Deficiency Repeat
  • 386199 2023-003
    Significant Deficiency Repeat
  • 386200 2023-003
    Significant Deficiency Repeat
  • 386201 2023-003
    Significant Deficiency Repeat
  • 386202 2023-003
    Significant Deficiency Repeat
  • 386203 2023-003
    Significant Deficiency Repeat
  • 962633 2023-004
    Significant Deficiency Repeat
  • 962634 2023-004
    Significant Deficiency Repeat
  • 962635 2023-004
    Significant Deficiency Repeat
  • 962636 2023-004
    Significant Deficiency Repeat
  • 962637 2023-004
    Significant Deficiency Repeat
  • 962638 2023-004
    Significant Deficiency Repeat
  • 962639 2023-004
    Significant Deficiency Repeat
  • 962640 2023-004
    Significant Deficiency Repeat
  • 962641 2023-003
    Significant Deficiency Repeat
  • 962642 2023-003
    Significant Deficiency Repeat
  • 962643 2023-003
    Significant Deficiency Repeat
  • 962644 2023-003
    Significant Deficiency Repeat
  • 962645 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $681,873
10.553 School Breakfast Program $587,073
84.425 American Rescue Plan - Elementary and Secondary School Emergency Relief (arp-Esser) Fund $485,582
84.425 Elementary and Secondary School Emergency Relief Fund $313,562
84.365 English Language Acquisition State Grants $86,792
84.173 Special Education_preschool Grants $28,434
84.367 Improving Teacher Quality State Grants $28,125
84.424 Student Support and Academic Enrichment Program $9,888
10.649 Pandemic Ebt Administrative Costs $2,512
10.555 National School Lunch Program $1,189
84.010 Title I Grants to Local Educational Agencies $-61,506