Billings Public Schools

Department of Education, passed through the State of Montana Office of Public Instruction, Federal Financial Assistance Listing 84.010, federal award numbers S010A240026 and S010240026, grant period 7/1/2024 – 9/30/2026 Title I Grants to Local Education Agencies Special Tests and Provisions Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria – The District must report graduation rate data for all public high schools at the school, using the fouryear adjusted cohort rate. The Elementary and Secondary Education Act of 1965 (ESEA) sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25) (20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25)) states that to remove a student from the cohort, a District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the District 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 GED 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 – During our testing of the removal of students from the adjusted cohort, it was noted that six students were removed for unallowable reasons. Cause – District staff were not following the guidance in ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25) (20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25)). Effect – Students were removed from the adjusted cohort due to dropout or lack of attendance, which are not allowable reasons to remove them from the adjusted cohort. This caused the graduation rate data to be inaccurate. Questioned Costs – None reported Context/Sampling – A nonstatistical sample of 13 students out of 55 students were selected for testing. Repeat Finding from Prior Year – No Recommendation – District staff should follow the guidance in ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25) (20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25)), to ensure graduation rate data is reported correctly. Views of Responsible Officials – There is no disagreement with the audit finding.