Finding 47235 (2022-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: The District failed to keep necessary documentation for six out of forty student exits, impacting compliance with high school graduation rate reporting.
  • Impacted Requirements: The District must adhere to OMB Compliance Supplement guidelines for reporting graduation rates using the four-year adjusted cohort rate.
  • Recommended Follow-up: Establish a system to ensure proper documentation is collected and maintained for student removals from the graduation cohort.

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 0021-22-2955, 0011-21-2210, 0011-22-2210, 0011-21-7200, 0011-22-7200, 0011-21-2710, 0011-22-2710; Grant Period ? Fiscal Year Ended June 30, 2022 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 six out of forty student exits tested during the 2021/2022 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

  • 47229 2022-002
    Significant Deficiency Repeat
  • 47230 2022-002
    Significant Deficiency Repeat
  • 47231 2022-001
    Significant Deficiency Repeat
  • 47232 2022-001
    Significant Deficiency Repeat
  • 47233 2022-001
    Significant Deficiency Repeat
  • 47234 2022-001
    Significant Deficiency Repeat
  • 47236 2022-001
    Significant Deficiency Repeat
  • 47237 2022-001
    Significant Deficiency Repeat
  • 47238 2022-003
    Significant Deficiency
  • 47239 2022-003
    Significant Deficiency
  • 47240 2022-003
    Significant Deficiency
  • 47241 2022-003
    Significant Deficiency
  • 623671 2022-002
    Significant Deficiency Repeat
  • 623672 2022-002
    Significant Deficiency Repeat
  • 623673 2022-001
    Significant Deficiency Repeat
  • 623674 2022-001
    Significant Deficiency Repeat
  • 623675 2022-001
    Significant Deficiency Repeat
  • 623676 2022-001
    Significant Deficiency Repeat
  • 623677 2022-001
    Significant Deficiency Repeat
  • 623678 2022-001
    Significant Deficiency Repeat
  • 623679 2022-001
    Significant Deficiency Repeat
  • 623680 2022-003
    Significant Deficiency
  • 623681 2022-003
    Significant Deficiency
  • 623682 2022-003
    Significant Deficiency
  • 623683 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Elementary and Secondary School Emergency Relief Fund $1.89M
10.555 National School Lunch Program (cash Assistance) $1.32M
84.027 Special Education Grants to States (idea, Part B) $761,829
10.553 School Breakfast Program (cash Assistance) $608,853
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) $229,323
84.010 Title I Grants to Local Educational Agencies (leas) $187,771
84.367 Supporting Effective Instruction State Grant $134,425
84.424 Student Support and Academic Enrichment Program $52,200
84.173 Special Education Preschool Grants (idea Preschool) $46,096
84.365 English Language Acquisition State Grants $28,374
84.425 Covid-19 - Governor's Emergency Education Relief Fund $12,958
10.555 National School Lunch Snack Program (cash Assistance) $3,002
10.649 State Pandemic Electronic Benefit Transfer (p-Ebt) Administrative Costs Grants $2,404