Finding 38754 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-13
Audit: 35507
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to keep necessary written documentation for students removed from the graduation cohort.
  • Impacted Requirements: Compliance with ESEA mandates for reporting graduation rates and maintaining documentation for cohort removals.
  • Recommended Follow-Up: Revise procedures to ensure all removals from the cohort are documented in writing.

Finding Text

The following finding represents a significant deficiency and an instance of noncompliance including questioned costs that are required to be reported by the Uniform Guidance. The finding has been coded as follows: Five Digit Code AB 3627 Finding Type 50000 Federal Compliance 2022-002 50000 ? Title I, Part A ? Annual Report Card, High School Graduation Rate Federal Program Affected Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA?s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not maintain written documentation for all students removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Two of 16 students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The District did not document the rationale for removal of the students as it occurred verbally. Repeat Finding No Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained.

Corrective Action Plan

The Enrollment team has reviewed the District?s enrollment and withdrawal procedures, which were distributed at the beginning of the school year, with the Office Manager and Registrar at the affected school site. The Enrollment team will review the enrollment and withdrawal procedures with all the Elementary Office Managers and Registrars at the secondary level in the next monthly district meeting for Office Staff. The Attendance Accounting team and the Enrollment team will randomly check with the schools during the remainder of the school year to ensure that the enrollment and withdrawal procedures are being followed. Next school year, the Enrollment team will meet with all the Registrars and Elementary Office Managers before the beginning of the school year to review the enrollment and withdrawal procedures.

Categories

Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 615196 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $5.27M
93.600 Head Start $4.09M
84.367 Improving Teacher Quality State Grants $2.31M
10.555 National School Lunch Program $1.95M
84.424 Student Support and Academic Enrichment Program $1.06M
84.010 Title I Grants to Local Educational Agencies $612,821
84.027 Special Education_grants to States $565,829
10.558 Child and Adult Care Food Program $511,147
84.048 Career and Technical Education -- Basic Grants to States $451,136
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $355,076
84.287 Twenty-First Century Community Learning Centers $327,900
16.710 Public Safety Partnership and Community Policing Grants $298,060
84.425 Education Stabilization Fund $285,716
84.181 Special Education-Grants for Infants and Families $282,678
84.196 Education for Homeless Children and Youth $243,500
93.575 Child Care and Development Block Grant $237,038
47.076 Education and Human Resources $178,627
12.000 Junior Reserve Officer Training Corps $144,483
84.365 English Language Acquisition State Grants $106,765
84.173 Special Education_preschool Grants $106,391
84.011 Migrant Education_state Grant Program $90,845
10.649 Pandemic Ebt Administrative Costs $5,814