Finding 520945 (2024-001)

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Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-31
Audit: 340829
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The District failed to keep required written documentation for removing students from the graduation cohort.
  • Impacted Requirements: This violates federal regulations under the Elementary and Secondary Education Act regarding accurate graduation rate reporting.
  • Recommended Follow-up: Management should implement a system to ensure proper documentation is maintained for student transfers to avoid future compliance issues.

Finding Text

Finding 2024-001 – Special Tests U.S. Department of Education Title I Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Pass Through Entity: Iowa Department of Education Pass-through Entity Identifying Numbers: 4501, 4507, 4508 Federal Award Year 2024 Criteria: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that 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: The District did not maintain written documentation to support the removal of students from the cohort during fiscal year 2024. Cause: The District maintained internal documentation, but was not aware of the requirement to maintain official written confirmation for students who transferred out of the District. Effect or potential effect: Noncompliance with federal regulations. Repeat findings may cause concerns and may impact future funding. Questioned Costs: None Context: Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students. Identification as a repeat finding, if applicable: This is not a repeat finding.   Recommendation: We recommend that management of the District ensure that adequate documentation is maintained in order to comply with this requirement. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Identifying Number: 2024-001 Finding: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that 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. The District did not maintain official written documentation to support the removal of students from the cohort during fiscal year 2024. Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students at the time of initial review. Corrective Actions Taken and Planned: 1. The District has already obtained and provided the appropriate documentation for the majority of the students in question. 2. Moving forward, the District will implement procedures to ensure compliance with the Elementary and Secondary Education Act of 1965 requirements for cohort tracking, which allows student removal only when: ○ There is written documentation of transfer to another school/educational program ○ There is documentation of emigration to another country ○ There is documentation of transfer to a prison or juvenile facility ○ There is documentation that the student is deceased Contact Person Responsible: Name: Orsolya Cypert Title: Chief Data Officer Department: Office of Data Analytics, Digital Innovation, and Strategic Communications

Categories

Subrecipient Monitoring Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $6.42M
10.553 School Breakfast Program $2.26M
84.165 Magnet Schools Assistance $2.18M
84.027 Special Education Grants to States $846,065
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $622,097
10.555 National School Lunch Program $327,826
84.287 Twenty-First Century Community Learning Centers $272,000
10.559 Summer Food Service Program for Children $245,151
84.048 Career and Technical Education -- Basic Grants to States $243,495
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $200,848
84.425 Covid-19 Education Stabilization Fund $185,274
10.582 Fresh Fruit and Vegetable Program $185,004
84.365 English Language Acquisition State Grants $148,837
84.424 Student Support and Academic Enrichment Program $137,357
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $88,463
10.558 Child and Adult Care Food Program $51,874
84.196 Education for Homeless Children and Youth $46,747
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $7,925