Finding 619393 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-09
Audit: 40244
Auditor: Auditor General

AI Summary

  • Core Issue: The District failed to keep proper documentation for removing 4 students from the high school graduation rate cohort.
  • Impacted Requirements: Title 20, Section 7801(25) mandates that documentation must confirm student transfers or other valid reasons for cohort removal.
  • Recommended Follow-Up: The District should improve procedures to ensure all necessary documentation is collected before making cohort adjustments, especially for home education enrollments.

Finding Text

Finding: The District did not always maintain required documentation to support adjustments to the high school graduation rate cohort. Criteria: Title 20, Section 7801(25), United State Code, requires that the District maintain appropriate documentation to support the removal of a student?s count from the 4-year cohort (defined as a group of students on the same schedule to graduate) used to calculate the high school graduation rate. To remove a student?s count from the cohort, the District must confirm, in writing, that the student transferred from the District, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Additionally, a student who is retained in the same grade, enrolls in a General Educational Development Program, or leaves school for any other reason may not be counted as having transferred from the District for the purpose of calculating the graduation rate and must remain in the cohort. To confirm that a student transferred out, official documentation must be obtained that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Also, before a student is removed from the cohort for enrolling in a home education program, District procedures require District personnel to verify of record that the student enrolled in the program. Condition: To determine whether the District maintained appropriate documentation to support the removal of student counts from the 2021-22 fiscal year graduation rate cohort, we requested District records supporting 40 selected students who were removed from the cohort. The removal of 36 students from the cohort was appropriately supported by District records. However, for 4 other students, District records included parent-signed copies of school withdrawal forms documenting intentions for student enrollment in a home education program but excluded verification of record that the students enrolled in the program. Cause: District personnel indicated that the documentation deficiencies occurred because of District oversight. Effect: Subsequent to our audit inquiry, in September 2022 District personnel attempted to verify that the 4 students enrolled in home education programs or other programs that culminated in the award of a regular high school diploma. However, the attempts produced no evidence to support removal of the students from the cohort. Consequently, the District corrected the withdrawal code for the 4 students to ?status unknown? and added the students back to the cohort. Without appropriate documentation supporting the adjustments to the 4-year cohort and related graduation rate calculation, the District cannot demonstrate that the calculation was accurate, limiting the usefulness of the graduation rate as an academic indicator. Recommendation: The District should enhance procedures to ensure that documentation supporting adjustments to the 4-year cohort and related graduation rate calculation is obtained before adjustments are made. Such enhancements should include appropriate follow-up to confirm of record that students who plan to enroll in home education programs actually enroll to justify removal of the students from the high school graduation rate cohort. District Response: In response to the deficiency identified by this finding, the Suwannee County School District will ensure each high school principal designates an onsite person to process all student withdrawals. This designee will be responsible for verifying that the Letter of Intent for home education has been properly completed at the time of the withdrawal. Additional follow-up will occur in the event assistance is needed with the transition.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 42951 2022-001
    Significant Deficiency
  • 42952 2022-002
    Significant Deficiency Repeat
  • 619394 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $2.77M
84.010 Title I Grants to Local Educational Agencies $2.06M
84.027 Special Education_grants to States $1.39M
10.553 School Breakfast Program $870,724
84.063 Federal Pell Grant Program $597,002
84.287 Twenty-First Century Community Learning Centers $567,658
84.367 Supporting Effective Instruction State Grants $305,010
84.048 Career and Technical Education -- Basic Grants to States $287,243
84.011 Migrant Education_state Grant Program $226,645
84.424 Student Support and Academic Enrichment Program $147,481
84.358 Rural Education $141,942
84.002 Adult Education - Basic Grants to States $137,372
12.U01 Army Junior Reserve Officers Training Corps $64,274
93.575 Child Care and Development Block Grant $63,878
84.365 English Language Acquisition State Grants $62,800
84.173 Special Education_preschool Grants $55,545
84.196 Education for Homeless Children and Youth $48,146
84.377 School Improvement Grants $33,178
84.425 Education Stabilization Fund $15,115