Finding 618860 (2022-003)

2022-003 Federal Agency: U.S. Department of Education Federal Programs: Title I Grants to Local Education Agencies Assistance Listing Number: 84.010 Federal Award Identification Number and Year: S010A210039 - 2022 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 2725117.02.201 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Verify that the LEA (Local Educational Agency) maintains appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. 2 CFR 200.303 states the non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: For 28 of 40 individuals selected for testing, the School Department could not provide appropriate written documentation. Questioned Costs: None Context: Although the School Department did not have a policy in place in conformity with the federal uniform guidance criteria, the School Department did follow their procedures as it relates to requesting formal documentation for all students who withdrew from the district. Cause: The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Effect: The City?s graduation rate may not be properly calculated. Recommendation: We recommend that the School Department develop policies and procedures to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Views of Responsible Officials: There is no disagreement with the audit finding.