Finding 974693 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-22
Audit: 306933
Organization: Rialto Unified School District (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to maintain proper documentation for five out of nine students removed from the graduation cohort.
  • Impacted Requirements: Compliance with ESEA mandates for maintaining written documentation when students are removed from the cohort.
  • Recommended Follow-Up: Revise procedures to ensure all necessary documentation is collected and accurate data is inputted into the system.

Finding Text

2023-001 50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests & Provisions) 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 District did not adequate maintain written documentation for five of the nine sampled students that were 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. Five of the nine sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. We determined the condition to be systematic for students transferring to schools within the United States. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. For students transferring to other schools within the United States, the District was not aware of the requirement to maintain documentation from the receiving school regarding the transfer. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate. Corrective Action Plan and Views of Responsible Officials The District will revisit the drop protocols with staff to ensure that all required documentation is on file prior to processing drop code in the calpads.

Categories

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 398250 2023-001
    Significant Deficiency
  • 398251 2023-001
    Significant Deficiency
  • 974692 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $8.90M
84.367 Improving Teacher Quality State Grants $1.49M
10.555 National School Lunch Program $1.29M
84.424 Student Support and Academic Enrichment Program $1.08M
84.010 Title I Grants to Local Educational Agencies $905,288
10.559 Summer Food Service Program for Children $771,265
84.365 English Language Acquisition State Grants $695,288
10.582 Fresh Fruit and Vegetable Program $684,196
12.357 Rotc Language and Culture Training Grants $294,905
84.027 Special Education_grants to States $281,099
84.048 Career and Technical Education -- Basic Grants to States $280,864
84.287 Twenty-First Century Community Learning Centers $241,775
10.558 Child and Adult Care Food Program $134,843
84.002 Adult Education - Basic Grants to States $120,525
10.665 Schools and Roads - Grants to States $55,723
32.009 Emergency Connectivity Fund Program $49,016
84.425 Education Stabilization Fund $20,857
84.173 Special Education_preschool Grants $644