Finding 612669 (2022-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-04
Audit: 26207
Organization: Oakland Unified School District (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District reported errors in attendance data for the 21st Century Community Learning Centers program, indicating a material weakness in compliance controls.
  • Impacted Requirements: Attendance reporting to the California Department of Education (CDE) must accurately reflect student participation, with error rates observed at three out of five sampled schools.
  • Recommended Follow-Up: Continue using the new attendance accounting system, Aeries, and apply lessons learned from its implementation to enhance accuracy and compliance moving forward.

Finding Text

Criteria The California Department of Education (CDE) administers California's 21st Century Community Learning Centers CCLC) program. Education Code sections 8484.7 - 8484.9 further define California's 21st CCLC Program. This state-administered, federally funded program provides five-year grant funding to establish or expand before and after-school programs that provide disadvantaged kindergarten through twelfth-grade students with academic enrichment opportunities and supportive services to help the students meet state and local standards in core content areas. The District evidences student participation by reporting attendance to the CDE. The daily attendance is recorded for all the students attending the after-school program on each school day the program operates. Condition There was a material weakness in internal control over compliance and noncompliance because we identified errors in the attendance reported to the CDE. Questioned Costs Not applicable. Context The District operates a 21 Century Program at ten schools. We selected a sample of five schools, and the condition applies to three of the sampled schools. The observed error rates were 6.9%, 1.2%, and 10.9%. Cause In response to prior audit findings, the District transitioned to a new attendance accounting system for the afterschool program during the year. Although management of the District expects the new system will ultimately increase the accuracy the attendance reporting, there were challenges as the system was new this year.Recommendation We recommend that the District continue implementing its new attendance accounting system for the afterschool program. Lessons learned from the year of implementation should be used to improve the process going forward. Views of Responsible Officials/Corrective Action Plan OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUSD transitioned to a new attendance tracking system. Due to the multiple errors and consistent changes in attendance, OUSD began using Aeries Supplemental Attendance tracking instead of CitySpan in fall 2021. This transition has allowed the Expanded Learning Office to support struggling sites with real-time accurate attendance data. 2. On July 29, OUSD held a mandatory Aeries training for all after-school staff and reviewed all CDE (ASES, 21st CCLC, and ASSETS) attendance requirements. Over 100 after-school staff attended. 3. All Attendance documents were revised to include Aeries attendance protocols. 4. OUSD Designed dashboards with real-time student and attendance data for all after-school providers The CDE has accepted the District's CAP as of 8/29/2022, and it we expect improved outcome during the fiscal year 2023.

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 36227 2022-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $18.96M
32.009 Emergency Connectivity Fund Program $6.32M
84.287 Twenty-First Century Community Learning Centers $4.74M
84.010 Title I Grants to Local Educational Agencies $3.24M
10.558 Child and Adult Care Food Program $2.84M
84.367 Improving Teacher Quality State Grants $2.75M
84.424 Student Support and Academic Enrichment Program $857,270
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $735,613
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $512,067
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $428,931
84.027 Special Education_grants to States $412,668
84.377 School Improvement Grants $397,932
84.048 Career and Technical Education -- Basic Grants to States $389,508
93.327 Demonstration Grants for Domestic Victims of Severe Forms of Human Trafficking $377,218
84.181 Special Education-Grants for Infants and Families $205,411
93.576 Refugee and Entrant Assistance_discretionary Grants $111,324
84.365 English Language Acquisition State Grants $89,275
93.U00 Doj Cops Svpp Schools Violence Prevention $41,292
84.060 Indian Education_grants to Local Educational Agencies $38,688
84.002 Adult Education - Basic Grants to States $28,560
93.575 Child Care and Development Block Grant $19,772
84.425 Education Stabilization Fund $14,539
84.173 Special Education_preschool Grants $2,545
84.196 Education for Homeless Children and Youth $2,042