Finding 517873 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-06
Audit: 336075
Auditor: Eisneramper LLP

AI Summary

  • Core Issue: The School Board failed to maintain accurate records for student withdrawals, affecting the graduation rate cohort.
  • Impacted Requirements: Policies for verifying student graduation records and proper withdrawal classifications were not followed.
  • Recommended Follow-Up: Implement procedures to ensure documentation for student removals aligns with state regulations.

Finding Text

20024-001 Title I Special Tests and Provisions Program: Title I Grants to Local Educational Agencies - Assistance Listing Number 84.010. Grant Number(s): 28-23-T1-26 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or LEA must 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: During year ended June 30, 2024, in our sample of 40 student withdrawals, we identified 8 incidences of inaccurate student records where students were reported to have withdrawn from the School System and removed from the graduation rate cohort at the State level, however the School System did not meet the Cohort Requirement of keeping the appropriate documentation of students that drop before graduation. For the 8 students identified, there was no record of the students on file, thus no evidence of a student file maintained by the School System. No documentation was available to support the withdrawal code and purpose of withdrawal. Cause: The School Board personnel did not maintain accurate and current records and thus could not provide any documentation or support evidencing students which were not on file. Effect: The School Board has no record of withdrawal or the purpose of withdrawal for eight students previously documented as attending school within the School System and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Questioned Costs: None. Repeat Finding: Yes. Recommendation: We recommend the School Board establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, §611.

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 517872 2024-001
    Significant Deficiency Repeat
  • 517874 2024-002
    Significant Deficiency
  • 1094314 2024-001
    Significant Deficiency Repeat
  • 1094315 2024-001
    Significant Deficiency Repeat
  • 1094316 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $119.79M
10.553 School Breakfast Program $6.22M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $3.09M
84.010 Title I Grants to Local Educational Agencies $2.08M
10.555 National School Lunch Program $1.39M
84.287 Twenty-First Century Community Learning Centers $1.32M
84.365 English Language Acquisition State Grants $934,780
84.048 Career and Technical Education -- Basic Grants to States $919,779
84.371 Comprehensive Literacy Development $326,052
93.558 Temporary Assistance for Needy Families $306,001
10.559 Summer Food Service Program for Children $305,317
84.424 Student Support and Academic Enrichment Program $274,507
93.600 Head Start $243,829
84.173 Special Education Preschool Grants $243,463
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $123,604
84.196 Education for Homeless Children and Youth $109,923
12.U01 Reserve Officers' Training CORP Vitalization Act of 1964 Pl88-647 Air Force Junior Reserve Officer Training Corp. (jrotc) $109,334
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $61,858
84.425 Education Stabilization Fund $51,859
93.434 Every Student Succeeds Act/preschool Development Grants $49,653
93.575 Child Care and Development Block Grant $49,016
84.027 Special Education Grants to States $41,425
84.011 Migrant Education State Grant Program $26,953
84.173 Special Education Grants to States $24,485
84.060 Indian Education Grants to Local Educational Agencies $16,500
16.839 Stop School Violence $7,331