Finding Text
50000 - Special Tests and Provisions – Annual Report Card, High School Graduation Rate (Significant Deficiency in Internal Controls, Noncompliance)
Federal Program Affected:
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education (CDE)
Program Name: Title I, Part A
Assistance Listing Number: 84.010
Compliance Requirement: N (Special Tests and Provisions)
Criteria or Specific Requirements
According to U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B), school districts are required to maintain written documentation to support the removal of students from the extended-year adjusted cohort.
Condition
During the review of available documentation for 26 sampled students who were removed from the extended-year adjusted cohort, it was observed that the District had failed to maintain the necessary written documentation to support the removal of 14 students from the cohort.
Questioned Costs
There are no questioned costs associated with this finding.
Context
The condition was identified through review of provided records for selected students who were removed from the cohort.
Effect
Due to the District’s failure to maintain written documentation to support the removal of students from the cohort, the District is not compliant with the requirements of U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B).
Cause
The cause of this non-compliance finding is the District’s failure to implement proper recordkeeping practices and procedures to ensure the maintenance of written documentation for removal of students from the extended-year adjusted cohort.
Repeat Finding
No.
Recommendation
To address this compliance finding, it is recommended that the District develop and implement a comprehensive policy and procedure regarding the maintenance of written documentation to support the removal of students from the extended-year adjusted cohort. The District should train relevant staff members on the new policy and procedures, emphasizing the importance of accurate record-keeping and compliance with federal regulations.