Finding 394227 (2023-003)

Reference Number: 2023‐003 Annual Report Card, High School Graduation rate compliance ALN 84.010 Title I Grants for Local Education Agencies Pass through identifying number: 23610101245902 Award Year: 2022‐2023 Federal Agency: U.S. Department of Education Passed through State Department of Education Criteria: Non‐federal entities are required to establish and maintain effective internal controls over compliance in accordance with 2 CFR 200.303(a). ESEA section 8101(25)(B), states: (B) COHORT REMOVAL—To remove a student from a cohort, a school or local educational agency shall require documentation, or obtain documentation from the State educational agency, to confirm that the student has transferred out, emigrated to another country, or transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the District 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 Found: During our review of students that were removed from the adjusted cohort, one student removal was not supported by appropriate written documentation. Cause: The documentation regarding removing the student from the adjusted cohort was not maintained. Turnover in the District PEIMS director position caused difficulties in the District locating the appropriate written documentation. Effect: The District could fail to appropriately support removing students from the adjusted cohort. Questioned Cost: $0 Recommendation: We recommend the District to maintain written documentation each time a student is removed from the adjusted cohort and place within the student file for easy access. Views of Responsible Officials: Management agrees with the findings.