EIN: 956002228
UEI: KNDZK8XYHTL1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 2024. 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 August 20, 2024 (732 days ago).
What is a management decision? →During our testing of compliance and controls over the graduation cohort, we identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Context: Exceptions were noted in one out of the six pupils sampled. Questioned Costs: None. Cause: Lack of review process to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Effect: School sites’ graduation rate will be overstated on the school sites’ annual report cards. Recommendation: We recommend the District train school site staff on allowable documentation to remove students from a graduation cohort as well as other cohort codes. Subsequently, the District should assist school sites in developing the record retention process to ensure documentation is available upon request. Views of Responsible Officials: The district will persist in actively involving staff in ongoing training sessions focused on protocols aiming to enhance their ability to identify and address issues that may lead to the removal of students from graduation cohorts.
Show full finding ▾Hide full finding ▴Finding 2023-001: Annual Report Card, High School Graduation Rate (50000) Program Identification: Federal Agency: U.S. Department of Education Pass‐through Entity: California Department of Education Program Names: Title I, Part A Grants: Title I, Part A, Basic Grants Local-Income and Neglected (CFDA No. 84.010) ESEA, School Improvement Grant Funding for LEAs (CFDA No. 84.010) Criteria: ESEA Sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25) (20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25)) require a local educational agency to have official written documentation that a student enrolled in another school or in a educational program that culminates in the award of a regular high school diploma in order to remove a student from the graduation cohort. A student who is retained in grade, enrolled in a GED program, or leaves school for any other reason may not be counted has having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Condition: During our testing of compliance and controls over the graduation cohort, we identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Context: Exceptions were noted in one out of the six pupils sampled. Questioned Costs: None. Cause: Lack of review process to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Effect: School sites’ graduation rate will be overstated on the school sites’ annual report cards. Recommendation: We recommend the District train school site staff on allowable documentation to remove students from a graduation cohort as well as other cohort codes. Subsequently, the District should assist school sites in developing the record retention process to ensure documentation is available upon request. Views of Responsible Officials: The district will persist in actively involving staff in ongoing training sessions focused on protocols aiming to enhance their ability to identify and address issues that may lead to the removal of students from graduation cohorts.
During the testing of compliance and controls over the graduation cohort, Nigro and Nigro identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. After research with LMHS and ITS by the Business Department and SFS, the team could not determine who or when the error was made. Mr. Moton reviewed the matter with ITS and they could not recover the person who entered it, as it occurred during the 18 ‐19 school year. Name of Contact Person responsible for the corrective action plan Christopher Moton, Director, Student and Family Services. Corrective Action Plan The District will establish a checkout form, effective September 2023 to address this matter. The student registrar at the school site will be responsible for reaching out to the parent/guardian to get the check‐out form completed upon the exit of a student. The site administrator (principal, assistant principal, or counselor) at the school site will be reviewingthis form for accuracy and competition. The check‐out form will be saved and stored at the school site as a permanent record. This process will be fully implemented, Districtwide, by the conclusion of the 23‐24 school year.
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