Finding 959181 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-21

AI Summary

  • Core Issue: The District failed to maintain necessary documentation for removing 5 students from the high school graduation cohort, violating federal requirements.
  • Impacted Requirements: Title 20, Section 7801(25) mandates that proper records must confirm valid reasons for student removal from the graduation cohort.
  • Recommended Follow-Up: The District should improve procedures and training to ensure all required documentation is collected and maintained before making cohort adjustments.

Finding Text

Finding - The District did not always maintain required documentation to support the adjustments to the high school cohort graduation rate. Criteria - Title 20, Section 7801(25), United States 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 cohort 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 (GED) 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 from the receiving school or program that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition - To determine whether the District maintained appropriate documentation to support the removal of the 641 students from the 2022-23 fiscal year cohort graduation rate, we requested District records to support 25 selected students who were removed from the cohort. We found that District records did not comply with the Federal documentation requirements for the removal of 5 students from the cohort. Specifically, District personnel indicated that they were made aware of the students' intention at the time of withdrawal but District records did not evidence that the students enrolled in another school or program. Subsequent to our request in October 2023, school personnel obtained and provided to us confirmations that 2 of the students enrolled in educational programs that would culminate in the award of a regular high school diploma. Cause - District personnel indicated that they were unaware of some requirements for removing students from the cohort and did not adequately document student withdrawals. In addition, District personnel indicated that they did not monitor staff to ensure that students were always removed from the cohort for allowable reasons or always maintain records to support those removals. Effect - While the noncompliance was the result of a significant deficiency, the noncompliance does not have a direct impact on funding. Notwithstanding, without appropriate documentation supporting 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 training and monitoring to ensure that the required documentation is maintained and supports that all students removed from the cohort graduation rate were removed for the reasons allowed by Federal regulations. District Response - The District will review procedures in alignment with State and Federal guidance. The District’s FTE team will include the Federal guidelines for documentation supporting student withdrawal and subsequent removal from the graduation cohort in their annual and ongoing training with school-based staff responsible for this practice. The District continuously adheres to the State of Florida documentation requirements and guidelines for inclusion for graduation cohorts.

Categories

Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 382739 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $30.02M
10.553 School Breakfast Program $10.29M
10.555 National School Lunch Program $3.70M
84.367 Supporting Effective Instruction State Grants $3.64M
84.027 Special Education_grants to States $3.14M
84.063 Federal Pell Grant Program $2.92M
84.424 Student Support and Academic Enrichment Program $2.23M
10.558 Child and Adult Care Food Program $1.91M
84.048 Career and Technical Education -- Basic Grants to States $1.57M
84.002 Adult Education - Basic Grants to States $1.33M
84.365 English Language Acquisition State Grants $1.23M
84.425 Education Stabilization Fund $1.14M
10.559 Summer Food Service Program for Children $984,863
10.575 Farm to School Grant Program $813,376
84.184 School Safety National Activities $730,006
84.287 Twenty-First Century Community Learning Centers $718,430
84.206 Javits Gifted and Talented Students Education $620,466
84.323 Special Education - State Personnel Development $335,114
12.U01 Army Junior Reserve Officers Training Corps $292,211
84.377 School Improvement Grants $253,979
84.173 Special Education_preschool Grants $243,264
16.839 Stop School Violence $165,611
84.196 Education for Homeless Children and Youth $153,919
12.U03 Navy Junior Reserve Officers Training Corps $72,465
93.575 Child Care and Development Block Grant $64,439
12.U04 Marine Junior Reserve Officers Training Corps $62,456
12.U05 Coast Guard Junior Reserve Officers Training Corps $18,504