LYCEE FRANCAIS NEW ORLEANS

2022-002: Graduation Rate Cohort Documentation 84.010 - Title I - Grants to Local Education Agencies Criteria: The Organization must report graduation rate data for all public high schools at the school level using the 4-year adjusted cohort rate under 34 CFR section 200.19(b)(1)(i)-(iv)). Only students who earn a regular high school diploma may be counted as a graduate for purposes of calculating the 4-year adjusted cohort graduation rate. To remove a student from the cohort, a school must confirm, in writing, that the student transferred out, emigrated to another country, or is deceased. Lycee is responsible for assigning exit codes to any student who leaves the Organization. Only specific exit codes are deemed legitimate reasons for leaving the Organization and will cause the leaver to not be included in the cohort?s graduation index calculations. These codes relate to death, transfers out of the state or country, transfers to non-public schools, transfers to home study/in-school private schooling, and transfers to Early College Admissions Programs. Specific documentation must be maintained in order for students to be considered legitimate leavers from the cohort. The Organization is also responsible for developing a system of internal controls to ensure the proper documentation is retained for all leavers of the cohort. Condition: While testing compliance and internal controls with respect to 34 CFR ?200.19(b), 2 of 5 leavers had exceptions to the required documentation set forth by the Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, ?611. The Organization does not have procedures in place to ensure adequate documentation is maintained to support the removal of students from a cohort. Universe/Population Size: The sample of cohort removals should be selected from a universe thatincludes all student that left the Organization due transferring to a diploma awarding school or program, death, or emigration to another country. Based on these requirements, the total universe is 21 students who are considered leavers of the cohort during the year ended June 30, 2022. This is also considered the population size. Sample Size: Based on sampling guidance for audits performed under the Uniform Guidance, a non-statistical sample of 5 leavers was selected for testing. Cause: The Organization has experienced turnover, which has resulted in inconsistency in the execution of the control and ensuring documentation is adequately maintained. Effect: The Organization is non-compliant with maintaining proper graduation rate cohort documentation. In addition, without proper internal controls over the graduation rate cohort process, appropriate levels of review may not occur, and therefore the Organization may not be complying with all of its responsibilities over Title I. Recommendation: The Organization should establish procedures at the program administration level to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, ?611. Repeat Finding: No. View of Responsible Official: Management agrees and is concurrently making updates to our policies, procedures, and related control processes.

Lycee Francais de la Nouvelle-Orleans' (a nonprofit organization) (Lycee) respectively submits the following corrective action plan for the year ended June 30, 2022. RESPONSES TO FINDINGS: 2022-002: Graduation Rate Cohort Documentation U.S. Department of Education Response: We agree with the auditors' comments. We are concurrently making updates to our policies, procedures, and related control processes as well.

2021-002: Equipment and Real Property - Internal Controls 84.425C Education Stabilization Fund (ESF) Questioned Costs: None determined. Criteria: Internal controls over fixed assets should be in place to ensure proper accounting and financial reporting of these items as well as the safeguarding of those assets for unauthorized use or disposition. The property control system shall include an annual inventory and evaluation of all fixed assets with a value of $5,000 or more. Universe/Population: n/a Condition: The current accounting procedures over fixed assets are not being implemented by the Organization?s personnel. An annual physical inventory count at the building level was not performed in accordance with established policy as noted in the above criteria. Cause: Due to turnover in the Organization the annual inventory count was not performed. Effect: Without proper tracking, equipment acquired under Federal awards may have the potential for unauthorized use or disposition. Recommendation: The Organization should consider providing additional training to IT personnel and remind them of the importance of established procedures and the implementation of those procedures to ensure proper internal controls to avoid misappropriation of assets acquired under Federal awards. View of Responsible Official: Management agrees and is concurrently making updates to our policies, procedures, and related control processes as well.

Lycee Fran?ais de la Nouvelle-Orleans? (a nonprofit organization) (Lycee) respectively submits the following corrective action plan for the year ended June 30, 2021. RESPONSES TO FINDINGS: 2021-002: Equipment and Real Property - Internal Controls Response: We agree with the auditors' comments. We are concurrently making updates to our policies, procedures, and related control processes as well. The recently hired IT Director, Jordan Drew, will be responsible for this function moving forward and will have the project substantially complete prior to June 30, 2022.