Finding 8373 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-12
Audit: 11219
Auditor: Nigro & Nigro PC

AI Summary

  • Core Issue: The District lacks written documentation to confirm that students transferred out, which is essential for calculating the graduation rate accurately.
  • Impacted Requirements: Failure to maintain documentation violates 34 CFR, section 200.19(b), which mandates proof of student transfers to adjust the graduation cohort.
  • Recommended Follow-Up: Implement controls to ensure proper documentation of student removals from the cohort and maintain all necessary records.

Finding Text

Criteria: 34 CFR, section 200.19(b) states, in part: High schools – (1) Graduation rate. Consistent with paragraphs (b)(4) and (b)(5) of this section regarding reporting and determining AYP, respectively, each State must calculate a graduation rate, defined as follows, for all public high schools in the State: (i) (A) A State must calculate a “four-year adjusted cohort graduation rate,” defined as the number of students who graduate in four years with a regular high school diploma divided by the number of students who form the adjusted cohort for that graduating class. (B) For those high schools that start after grade nine, the cohort must be calculated based on the earliest high school grade. (ii) The term “adjusted cohort” means the students who enter grade 9 (or the earliest high school grade) and any students who transfer into the cohort in grades 9 through 12 minus any students removed from the cohort. (A) The term “students who transfer into the cohort” means the students who enroll after the beginning of the entering cohort's first year in high school, up to and including in grade 12. (B) To remove a student from the cohort, a school or LEA must confirm in writing that the student transferred out, immigrated to another country, or is deceased. (1) 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. (2) 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. Condition: During our review of the District’s Title I program, we noted that the District did not maintain written documentation supporting that a student has enrolled in another school or in an education program that culminates in the awarding of a regular high school diploma. The District is required to maintain official written documentation supporting that a student has enrolled in another school or in an educational program that culminates in the awarding of a regular high school diploma. A student who is retained in-grade or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rates, and must remain in the adjusted cohort. Context: The CDE uses the student-level data maintained in CALPADS to calculate the four-year adjusted cohort graduation rate for all LEAs in the state. We selected three students who were identified in CALPADS as transfer students who withdrew from the District. The District was unable to provide any written documentation to confirm that six of these students transferred out of the District and emigrated to another county or enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Effect/Questioned Costs: We were unable to determine whether the District implemented policies and procedures for documenting the removal of students from the regulatory adjusted cohort. There are no questioned costs as a result of this finding. Cause: The District did not maintain adequate documentation to support the removal of a student from the regulatory adjusted cohort. Recommendation: We recommend that the District implement appropriate controls necessary for documenting the removal of students from the regulatory adjusted cohort, and ensure that the supporting documentation is maintained. Views of Responsible Officials: Education and Support Services has adopted a written policy for Adjusted Cohort Graduation Rate procedures to ensure all supporting documentation for students removed from the cohort is effort includes personnel in State and Federal Programs, Technology Information Systems (TIS), Student Records, and School Site personnel.

Corrective Action Plan

Capistrano Unified School District's Education and Support Services has adopted a written policy for Adjusted Cohort Graduation Rate procedures to ensure all supporting documentation for students removed from the cohort is maintained. This collaborative effort includes personnel in State and Federal Programs, Technology lnfomrntion Systems (TIS), Student Records, and School Site personnel. The anticipated completion date is November 17, 2023. If you need additional information regarding the Corrective Action Plan, please contact Michael Gomez at (949) 234-9244.

Categories

Reporting

Other Findings in this Audit

  • 584815 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $6.34M
84.367 Improving Teacher Quality State Grants $1.70M
10.555 National School Lunch Program $1.39M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.33M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $731,307
10.553 School Breakfast Program $668,905
84.365 English Language Acquisition State Grants $584,178
84.424 Student Support and Academic Enrichment Program $543,865
84.027 Special Education_grants to States $528,117
84.048 Career and Technical Education -- Basic Grants to States $304,013
84.196 Education for Homeless Children and Youth $126,920
84.425 Education Stabilization Fund $107,419
10.579 Child Nutrition Discretionary Grants Limited Availability $81,346
84.181 Special Education-Grants for Infants and Families $51,074
84.060 Indian Education_grants to Local Educational Agencies $36,588
84.173 Special Education_preschool Grants $32,699
10.665 Schools and Roads - Grants to States $821