Finding 960106 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-22
Audit: 296700
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County failed to keep required written documentation for a student removed from the graduation cohort.
  • Impacted Requirements: Compliance with ESEA mandates for reporting graduation rates and maintaining documentation.
  • Recommended Follow-Up: Revise procedures to ensure accurate data entry and maintain documentation for all cohort removals.

Finding Text

50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for one of the sampled students that was removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. One of four students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. We selected three additional students for testing and determined the event to be an isolated incident. Effect The County has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The County believes the exit code was a data entry error. Repeat Finding No. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.

Categories

Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 383661 2023-001
    Significant Deficiency
  • 383662 2023-001
    Significant Deficiency
  • 383663 2023-001
    Significant Deficiency
  • 383664 2023-001
    Significant Deficiency
  • 383665 2023-001
    Significant Deficiency
  • 383666 2023-002
    Significant Deficiency
  • 383667 2023-002
    Significant Deficiency
  • 960103 2023-001
    Significant Deficiency
  • 960104 2023-001
    Significant Deficiency
  • 960105 2023-001
    Significant Deficiency
  • 960107 2023-001
    Significant Deficiency
  • 960108 2023-002
    Significant Deficiency
  • 960109 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.434 Every Student Succeeds Act/preschool Development Grants $1.24M
84.411 Investing in Innovation (i3) Fund $1.03M
93.575 Child Care and Development Block Grant $612,704
93.959 Block Grants for Prevention and Treatment of Substance Abuse $573,113
93.658 Foster Care_title IV-E $491,555
84.181 Special Education-Grants for Infants and Families $401,107
84.424 Student Support and Academic Enrichment Program $299,575
84.425 Education Stabilization Fund $298,766
84.196 Education for Homeless Children and Youth $265,458
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $228,537
84.367 Improving Teacher Quality State Grants $192,597
84.287 Twenty-First Century Community Learning Centers $172,001
84.010 Title I Grants to Local Educational Agencies $169,878
16.839 Stop School Violence $111,062
10.553 School Breakfast Program $105,653
84.051 Career and Technical Education -- National Programs $47,428
10.555 National School Lunch Program $20,382
84.027 Special Education_grants to States $14,045
84.365 English Language Acquisition State Grants $2,471
84.173 Special Education_preschool Grants $2,222