Finding 513037 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-04
Audit: 330919
Auditor: Nigro & Nigro PC

AI Summary

  • Core Issue: The District failed to keep proper documentation for students who transferred out, impacting the calculation of the graduation rate.
  • Impacted Requirements: Compliance with 34 CFR, section 200.19(b) regarding the adjusted cohort graduation rate and necessary documentation for student transfers.
  • Recommended Follow-Up: Implement controls to ensure documentation is maintained for student removals from the cohort and train staff on these procedures.

Finding Text

Finding 2024‐001: Title I – Compliance Requirement for Cohort Graduation Rate Not Met (30000) (50000) Assistance Listing #84.010—Title I, U.S. Department of Education, California Department of Education Repeat Finding? No Criteria: 34 CFR, section 200.19(b) states, in part: High schools – (1) Graduation rate. Consistent with paragraphs (b)(4) and (b)(5) of this section regarding reporting and determining AYP, respectively, each State must calculate a graduation rate, defined as follows, for all public high schools in the State: (i) (A) A State must calculate a “four-year adjusted cohort graduation rate,” defined as the number of students who graduate in four years with a regular high school diploma divided by the number of students who form the adjusted cohort for that graduating class. (B) For those high schools that start after grade nine, the cohort must be calculated based on the earliest high school grade. (ii) The term “adjusted cohort” means the students who enter grade 9 (or the earliest high school grade) and any students who transfer into the cohort in grades 9 through 12 minus any students removed from the cohort. (A) The term “students who transfer into the cohort” means the students who enroll after the beginning of the entering cohort's first year in high school, up to and including in grade 12. (B) To remove a student from the cohort, a school or LEA must confirm in writing that the student transferred out, immigrated to another country, or is deceased. (1) 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. (2) A student who is retained in grade, enrolls in a General Educational Development (GED) program, or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Condition: During our review of the District’s Title I program, we noted that the District did not maintain written documentation supporting that a student has enrolled in another school or in an education program that culminates in the awarding of a regular high school diploma. The District is required to maintain official written documentation supporting that a student has enrolled in another school or in an educational program that culminates in the awarding of a regular high school diploma. A student who is retained in-grade or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rates, and must remain in the adjusted cohort. Context: The CDE uses the student-level data maintained in CALPADS to calculate the four-year adjusted cohort graduation rate for all LEAs in the state. We selected eleven students who were identified in CALPADS as transfer students who withdrew from the District. The District was unable to provide any written documentation to confirm that two of these students transferred out of the District and emigrated to another county or enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Effect/Questioned Costs: We were unable to determine whether the District implemented policies and procedures for documenting the removal of students from the regulatory adjusted cohort. There are no questioned costs as a result of this finding. Cause: The District did not maintain adequate documentation to support the removal of a student from the regulatory adjusted cohort. Recommendation: We recommend that the District implement appropriate controls necessary for documenting the removal of students from the regulatory adjusted cohort, and ensure that the supporting documentation is maintained. Views of Responsible Officials: Dr. Ryan Gleason will work with the Educational Services Department to ensure that we follow this procedure for all students moving forward. The student in question attended a residential treatment facility and was not tracked beyond that placement.

Corrective Action Plan

Finding 2024-001 : Title I - Compliance Requirement for Cohort Graduation Rate Not Met (30000) (50000) Assistance Listing #84.010-Title I, U.S_ Department of Education, California Department of Education Response: Dr. Ryan Gleason will work with the Educational Services Department to ensure that we follow this procedure for all students moving forward. The student in question attended a residential treatment facility and was not tracked beyond that placement.

Categories

Reporting

Other Findings in this Audit

  • 1089479 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $787,631
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $185,578
10.553 School Breakfast Program $183,359
10.555 National School Lunch Program $141,136
84.027 Special Education Grants to States $116,128
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $71,620
84.173 Special Education Preschool Grants $67,430
84.365 English Language Acquisition State Grants $56,823
84.424 Student Support and Academic Enrichment Program $53,872
84.425 Education Stabilization Fund $13,460
10.579 Child Nutrition Discretionary Grants Limited Availability $3,245