EIN: 356002486
UEI: PCKAHUL8BJL1
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 28, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 28, 2021 (1758 days ago).
What is a management decision? →Adequate documentation for removal from the adjusted cohort was not maintained and available. (Significant Deficiency) Questioned Costs: No Context: During testing of individuals removed from the adjusted cohort, 2 out of 34 selections resulted in errors. From a population of 169 students, 34 were selected for testing. Errors consisted of 2 students lacking documentation for being removed from the adjusted cohort. Our sample selection was not, and was not intended to be, statistically valid. Effect: Students were removed from the adjusted cohort without appropriate documentation for removal. Cause: Contact information for students was not up to date which did not allow IPS to obtain the necessary documents. Repeat Finding: Yes, see 2019-001, 2018-003 and 2017-006. Recommendation: We recommend IPS revisit controls over this compliance requirement to ensure appropriate documentation is maintained and appropriate students are removed from the adjusted cohort. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.
Show full finding ▾Hide full finding ▴Federal Program Name: Title I Grants to Local Education Agencies Federal Agency: U.S. Department of Education, passed through Indiana Department of Education CFDA Title and Number: Title I Grants to Local Education Agencies, CFDA 84.010 Award Year: July 1, 2019 - June 30, 2020 Criteria or Specific Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate - Local Education Agencies must report graduation rate data for all public high schools at the school level using the 4-year adjusted cohort rate. For reporting during the 2019-2020 school year, graduation rates would reflect data from the 2018-2019 school year. Accordingly, the requirements for calculating and reporting graduation rates under the Elementary and Secondary Education Act, as amended by the No Child Left Behind Act of 2001, would continue to apply. Under these requirements, graduation rate data must be reported both in the aggregate and disaggregated by each subgroup described in the Elementary and Secondary Education Act of 1965 (ESEA) sections 1111(h)(1)(C)(iii)(II) and 8011(25),(23) using a 4-year adjusted cohort graduation rate. Only students who earn a regular high school diploma may be counted as a graduate for purposes for calculating the 4-year adjusted graduation rate. The term ?regular high school diploma? means the standard high school diploma that is awarded to students in the State and that is fully aligned with the State?s academic content standards or a higher diploma and does not include a General Educational Development credential, certificate or attendance, or an alternative award. As required by ESEA Section 8101, to remove a student from the cohort, a school must confirm, in writing, that the student transferred out, immigrated to another county, transferred to a prison or juvenile facility or is deceased. To confirm that a student transferred out, the school 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. A student who is retained in a grade, enrolls in a General Educational Development 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: Adequate documentation for removal from the adjusted cohort was not maintained and available. (Significant Deficiency) Questioned Costs: No Context: During testing of individuals removed from the adjusted cohort, 2 out of 34 selections resulted in errors. From a population of 169 students, 34 were selected for testing. Errors consisted of 2 students lacking documentation for being removed from the adjusted cohort. Our sample selection was not, and was not intended to be, statistically valid. Effect: Students were removed from the adjusted cohort without appropriate documentation for removal. Cause: Contact information for students was not up to date which did not allow IPS to obtain the necessary documents. Repeat Finding: Yes, see 2019-001, 2018-003 and 2017-006. Recommendation: We recommend IPS revisit controls over this compliance requirement to ensure appropriate documentation is maintained and appropriate students are removed from the adjusted cohort. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.
Contact Person Responsible for Corrective Action: Jennifer Oshea Contact Phone Number: 317.226.4000 Views of Responsible Official: Indianapolis Public Schools agrees with the finding. While supporting documentation was not consistently maintained for the graduation cohorts that were audited, it should be noted that a cohort embodies four years of processes and procedures. The district has established and implemented the processes and procedures identified in our previous corrective plan to ensure that state and federal requirements are met. Schools are currently implementing these processes and procedures that follow State IDOE exit guidelines. Description of Corrective Action Plan: The following practices and procedures have been implemented to ensure that proper cohort withdrawal documentation is maintained for students leaving the Indianapolis Public School system as outlined by the Indiana Department of Education. District Level - Create a Graduation Cohort Maintenance Plan to provide consistency across the district - Continuously provide schools with updated IDOE exit guidelines/memos provided by the Indiana Department of Education - Facilitate regular district wide trainings for all staff, registrars, and school secretaries responsible for withdrawing students and maintaining student records - Communicate student's mobility status on cohort reports via a tracker where schools can review mobility list as well as note efforts made to maintain documentation - Provide schools with an electronic folder where schools will scan and upload all withdrawal documentation - Conduct internal withdrawal documentation audits on an ongoing basis School- Based - Schools will follow district guidelines outlined in the Graduation Cohort Maintenance Plan - Participate n all cohort trainings provided by the district - Principals will designate a school point person who is responsible for maintaining cohort documentation for each cohort year - Follow up within a minimum of two weeks of a student withdrawing to obtain any documentation that has not been received - Follow up weekly on any missing documentation and/or needed corrections to cohort tracker - Original withdrawal documentation will be kept in cohort binder by year Anticipated Completion Date: Implementation during the 2020-2021 school year.
2019-001
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
Students were incorrectly removed from the adjusted cohort and adequate documentation for removal from the adjusted cohort was not maintained and available. (Material Weakness and Material Noncompliance) Questioned Costs: No Context: During testing of individuals removed from the adjusted cohort, 15 out of 36 selections resulted in errors. From a population of 240 students, 36 were selected for testing. Errors consisted of 3 students being incorrectly removed from the adjusted cohort and 12 students lacking documentation for being removed from the adjusted cohort. Our sample selection was not, and was not intended to be, statistically valid. Effect: Students were removed from the adjusted cohort without appropriate documentation for removal. Cause: During the current year a number of schools closed and during that process, documentation was misplaced. Additionally, internal controls surrounding the removal of individuals from the cohort did not properly ensure the removal was for a valid reason as permitted by ESEA section 8101. Repeat Finding: Yes, see 2018-003, 2017-006 and 2016-006. Recommendation: We recommend IPS revisit controls over this compliance requirement to ensure appropriate documentation is maintained and appropriate students are removed from the adjusted cohort. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.
Show full finding ▾Hide full finding ▴Federal Program Name: Title I Grants to Local Education Agencies Federal Agency: U.S. Department of Education, passed through Indiana Department of Education CFDA Title and Number: Title I Grants to Local Education Agencies, CFDA 84.010 Award Year: July 1, 2018 - June 30, 2019 Criteria or Specific Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate - Local Education Agencies must report graduation rate data for all public high schools at the school level using the 4-year adjusted cohort rate. For reporting during the 2018-2019 school year, graduation rates would reflect data from the 2017-2018 school year. Accordingly, the requirements for calculating and reporting graduation rates under the Elementary and Secondary Education Act, as amended by the No Child Left Behind Act of 2001, would continue to apply. Under these requirements, graduation rate data must be reported both in the aggregate and disaggregated by each subgroup described in the Elementary and Secondary Education Act of 1965 (ESEA) sections 1111(h)(1)(C)(iii)(II) and 8011(25),(23) using a 4-year adjusted cohort graduation rate. Only students who earn a regular high school diploma may be counted as a graduate for purposes for calculating the 4-year adjusted graduation rate. The term ?regular high school diploma? means the standard high school diploma that is awarded to students in the State and that is fully aligned with the State?s academic content standards or a higher diploma and does not include a General Educational Development credential, certificate or attendance, or an alternative award. As required by ESEA Section 8101, to remove a student from the cohort, a school must confirm, in writing, that the student transferred out, immigrated to another county, transferred to a prison or juvenile facility or is deceased. To confirm that a student transferred out, the school 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. A student who is retained in grade, enrolls in a General Educational Development 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: Students were incorrectly removed from the adjusted cohort and adequate documentation for removal from the adjusted cohort was not maintained and available. (Material Weakness and Material Noncompliance) Questioned Costs: No Context: During testing of individuals removed from the adjusted cohort, 15 out of 36 selections resulted in errors. From a population of 240 students, 36 were selected for testing. Errors consisted of 3 students being incorrectly removed from the adjusted cohort and 12 students lacking documentation for being removed from the adjusted cohort. Our sample selection was not, and was not intended to be, statistically valid. Effect: Students were removed from the adjusted cohort without appropriate documentation for removal. Cause: During the current year a number of schools closed and during that process, documentation was misplaced. Additionally, internal controls surrounding the removal of individuals from the cohort did not properly ensure the removal was for a valid reason as permitted by ESEA section 8101. Repeat Finding: Yes, see 2018-003, 2017-006 and 2016-006. Recommendation: We recommend IPS revisit controls over this compliance requirement to ensure appropriate documentation is maintained and appropriate students are removed from the adjusted cohort. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.
Contact Person Responsible for Correction Action: Brent Freeman Contact Phone Number: 317.226.3852 View of Responsible Official: Indianapolis Public Schools agrees with the finding. While supporting documentation was not consistently maintained for the graduation cohorts that were audited, it should be noted that a cohort embodies four years of processes and procedures. The district has established and implemented the processes and procedures identified in our previous correction plan to ensure that state and federal requirements are met. Schools are currently implementing these processes and procedures that follow State IDOE exit guidelines. Description of Corrective Action Plan: The following practices and procedures have been implemented to ensure that proper cohort withdrawal documentation is maintained for students leaving the Indianapolis Public School system as outlined bu the Indiana Department of Education. District Level -Provide schools with updated IDOE exit guidelines outlined by the Indiana Department of Education -- Provide a district wide training for all registrars and school secretaries responsible for withdrawing students and maintaining student records. - Require Cohort Withdrawal Documentation Notebooks for all high schools. - Implement random district Cohort Withdrawal Documentation Notebook checks. - Train district staff on the difference between Stat guidelines and Federal guidelines. School-Based - Create and maintain Cohort Documentation Notebooks for each cohort year. -Follow up within a minimum of two weeks of a student withdrawing to obtain any documentation that has not been received. - School based staff will cross reference the state cohort report with documentation on file monthly and follow up on any missing documentation and/or needed corrections. - Submit monthly Cohort Monitoring Reports to the Unified Student Supports Department. - Principal will check and verify the graduating Cohort's documentation and submit a Verification Form. Anticipated Completion Date: Implementation during the 2019-2020 school year.
2018-003
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
GSA_MIGRATION
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2017-006, 2016-006
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 3, 2018 — management decision was due December 3, 2018.
GSA_MIGRATION
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2016-002
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2016-004
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2016-007
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2016-006
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2016-003
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 7, 2017 — management decision was due February 7, 2018.
GSA_MIGRATION
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