Finding 582868 (2023-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-22

AI Summary

  • Core Issue: Schools are using incorrect leave codes for student withdrawals, leading to inaccuracies in graduation rate data.
  • Impacted Requirements: Compliance with federal regulations on reporting graduation rates and maintaining accurate student records is at risk.
  • Recommended Follow-Up: Implement stronger controls and training for staff on proper documentation and leave code usage to ensure accurate reporting.

Finding Text

Criteria Annual Report Card, High School Graduation Rate An SEA and its LEAs must report graduation rate data for all public high schools at the school, LEA, and State levels using the 4-year adjusted cohort rate under 34 CFR section 200.19(b)(1)(i)-(iv). Additionally, SEAs and LEAs must include the 4-year adjusted cohort graduation rate (which may be combined with an extended-year adjusted cohort graduation rate or rates) in adequate yearly progress (AYP) determinations. Graduation rate data must be reported both in the aggregate and disaggregated by each subgroup described in 34 CFR section 200.13(b)(7)(ii) using a 4-year adjusted cohort graduation rate. Only students who earn a regular high school diploma may be counted as a graduate for purposes of calculating the 4-year adjusted cohort graduation rate. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, 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. 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 (Title I, Sections 1111(b)(2) and (h) of ESEA (20 USC 6311(b)(2) and (h)); 34 CFR section 200.19(b)). Section 8.3 of the LAUSD Attendance Manual states School staff shall document students who withdraw from the school. School staff shall follow Appendix J-2: Elementary School Withdrawal Symbols and Appendix J-3: Secondary School Withdrawal Symbols when recording withdrawal data. Section XI.B of LAUSD REF-6554.4 states the Parent Assurance Letter (PAL) is the official form used to document withdrawal, transfer, and other student movement and that the form must be signed and submitted by the parent/guardian for student withdrawals.   Condition We sampled a total of sixty (60) out of 78,036 students with leave codes in the school year 2021-22 My Integrated Student Information System (MiSiS) data file to verify that the leave code and reason code reported in MiSiS was properly supported. In our review of the documentation in comparison to the leave and reason code, we noted the following: 1. Six (6) schools provided documentation for seven (7) students that did not support the leave code entered into MiSiS: 2. One (1) school was unable to provide any documentation to support the leave code for one (1) student file. Our sample was a statistically valid sample. Cause and Effect The discrepancy in the leave code was caused by the schools using the wrong leave code when they did not have enough information to substantiate that code. There seems to be a deficiency in the internal control system to properly train and monitor the personnel who are assigned to maintain the accuracy of student records and documentation. Inaccurate leave codes in MiSiS may lead to inaccurate data collected by CDE, which could lead to errors in the calculation of the graduation rate. Questioned Costs Not applicable. This finding is considered a programmatic non-compliance issue. Repeat Finding This finding is a repeat finding as indicated in the Status of Prior Audit Findings and Recommendation as finding number F-2022-002. Recommendation Given the recurring nature of this finding, we strongly recommend that the District take more robust measures to strengthen and improve its existing controls over enrollment/withdrawal status to ensure that student records on MiSiS are accurate and that necessary documents are maintained. Additionally, we recommend that the District continue to provide training on accurate enrollment/withdrawal codes and on the appropriate levels of written documentation required for various withdrawal situations under both ESSA and CDE guidance.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 6422 2023-001
    Material Weakness Repeat
  • 6423 2023-001
    Material Weakness Repeat
  • 6424 2023-001
    Material Weakness Repeat
  • 6425 2023-002
    Material Weakness Repeat
  • 6426 2023-002
    Material Weakness Repeat
  • 6427 2023-001
    Material Weakness Repeat
  • 6428 2023-001
    Material Weakness Repeat
  • 6429 2023-001
    Material Weakness Repeat
  • 6430 2023-001
    Material Weakness Repeat
  • 6431 2023-003
    -
  • 6432 2023-001
    Material Weakness Repeat
  • 582864 2023-001
    Material Weakness Repeat
  • 582865 2023-001
    Material Weakness Repeat
  • 582866 2023-001
    Material Weakness Repeat
  • 582867 2023-002
    Material Weakness Repeat
  • 582869 2023-001
    Material Weakness Repeat
  • 582870 2023-001
    Material Weakness Repeat
  • 582871 2023-001
    Material Weakness Repeat
  • 582872 2023-001
    Material Weakness Repeat
  • 582873 2023-003
    -
  • 582874 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $302.52M
10.553 School Breakfast Program $94.52M
32.009 Emergency Connectivity Fund Program $59.73M
84.424 Student Support and Academic Enrichment Program $28.69M
10.555 National School Lunch Program $23.56M
84.367 Improving Teacher Quality State Grants $23.46M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $18.09M
10.559 Summer Food Service Program for Children $11.38M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $9.95M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $9.81M
84.010 Title I Grants to Local Educational Agencies $5.53M
84.002 Adult Education - Basic Grants to States $3.92M
10.558 Child and Adult Care Food Program $2.74M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $1.90M
93.575 Child Care and Development Block Grant $1.83M
97.039 Hazard Mitigation Grant $1.81M
12.U01 Reserve Officer Training Corps Vitalization Act $1.73M
84.181 Special Education-Grants for Infants and Families $1.18M
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $900,274
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $720,361
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $681,385
84.196 Education for Homeless Children and Youth $253,128
93.600 Head Start $250,020
84.365 English Language Acquisition State Grants $187,783
84.287 Twenty-First Century Community Learning Centers $173,808
17.258 Wia Adult Program $158,680
17.245 Trade Adjustment Assistance $142,969
17.259 Wia Youth Activities $100,000
93.778 Medical Assistance Program $74,503
84.173 Special Education_preschool Grants $72,014
93.566 Refugee and Entrant Assistance_state Administered Programs $48,092
12.900 Language Grant Program $36,199
84.011 Migrant Education_state Grant Program $36,070
93.558 Temporary Assistance for Needy Families $28,214
10.665 Schools and Roads - Grants to States $25,382
20.205 Highway Planning and Construction $23,761
84.048 Career and Technical Education -- Basic Grants to States $13,462
10.170 Specialty Crop Block Grant Program - Farm Bill $5,570
16.839 Stop School Violence $3,646
10.574 Team Nutrition Grants $2,201
94.014 Martin Luther King JR Day of Service Grants $145
84.027 Special Education_grants to States $14