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EBRPSS Academic Records Audit

EBRPSS Academic Records Audit

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Published by dzsamuels
The East Baton Rouge Parish School System hired Postlethwaite & Netterville to conduct this audit of academic records questioned by the state.
The East Baton Rouge Parish School System hired Postlethwaite & Netterville to conduct this audit of academic records questioned by the state.

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Published by: dzsamuels on Jul 17, 2014
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09/21/2014

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   D   R  A   F   T
8550 United Plaza Blvd., Suite 1001 Baton Rouge, LA 70809Tel: (225) 922-4600 Fax: (225) 922-4611
Postlethwaite and Netterville, A Professional Accounting Corporation
 
East Baton Rouge Parish School System
Academic Records Task Force Assistance
 
   D   R  A   F   T
 
June
 
11,
 
2014
 
Mr.
 
David
 
Tatman
 
President
 
East
 
Baton
 
Rouge
 
Parish
 
School
 
System
 
1050
 
South
 
Foster
 
Drive
 
Baton
 
Rouge,
 
Louisiana
 
70806
 
RE:
 
Academic
 
Records
 
Task
 
Force
 
Assistance
 
Dear
 
Mr.
 
Tatman:
 
 
Postlethwaite
 
&
 
Netterville
 
(P&N)
 
has
 
completed
 
its
 
internal
 
audit
 
procedures
 
and
 
analysis
 
to
 
assist
 
the
 
Academic
 
Records
 
Task
 
Force
 
in
 
its
 
efforts
 
to
 
implement
 
the
 
corrective
 
action
 
plan
 
intended
 
to
 
address
 
the
 
findings
 
in
 
the
 
Louisiana
 
Department
 
of 
 
Education’s
 
(LDOE)
 
audit.
 
Our
 
procedures
 
included
 
analysis
 
related
 
to
 
academic
 
records
 
review
 
and
 
graduation
 
cohort
 
rate
 
review.
 
The
 
following
 
report
 
provides
 
a
 
summary
 
of 
 
our
 
procedures,
 
observations,
 
and
 
recommendations
 
to
 
enhance
 
East
 
Baton
 
Rouge
 
Parish
 
School
 
System’s
 
(EBRSS)
 
compliance
 
and
 
monitoring
 
procedures
 
related
 
to
 
the
 
Academic
 
Records
 
Task
 
Force.
 
Our
 
procedures
 
were
 
not
 
designed
 
to
 
constitute
 
a
 
financial
 
statement
 
audit,
 
review,
 
or
 
assurance
 
of 
 
the
 
internal
 
controls
 
or
 
information
 
provided.
 
Accordingly,
 
we
 
will
 
not
 
express
 
an
 
opinion
 
or
 
conclusion
 
nor
 
provide
 
any
 
other
 
form
 
of 
 
assurance
 
on
 
the
 
completeness
 
and
 
accuracy
 
of 
 
the
 
information.
 
Additionally,
 
the
 
projection
 
of 
 
any
 
conclusions,
 
based
 
on
 
our
 
findings,
 
to
 
past
 
or
 
future
 
periods
 
is
 
subject
 
to
 
the
 
risk
 
that
 
changes
 
may
 
have
 
occurred
 
during
 
the
 
passage
 
of 
 
time
 
that
 
may
 
alter
 
the
 
validity
 
of 
 
such
 
conclusions.
 
Furthermore,
 
the
 
projection
 
of 
 
any
 
conclusions,
 
based
 
on
 
our
 
findings,
 
to
 
the
 
whole
 
population
 
is
 
subject
 
to
 
the
 
risk
 
that
 
the
 
sample
 
selected
 
may
 
not
 
accurately
 
reflect
 
the
 
population
 
as
 
a
 
whole.
 
This
 
engagement
 
was
 
conducted
 
in
 
accordance
 
with
 
the
 
Statements
 
on
 
Standards
 
 for 
 
Consulting
 
Services
,
 
established
 
by
 
the
 
American
 
Institute
 
of 
 
Certified
 
Public
 
Accountants.
 
P&N
 
appreciates
 
the
 
cooperation
 
and
 
assistance
 
provided
 
by
 
EBRPSS’
 
personnel
 
during
 
this
 
engagement.
 
We
 
sincerely
 
appreciate
 
this
 
opportunity
 
to
 
be
 
of 
 
service
 
to
 
you.
 
Please
 
do
 
not
 
hesitate
 
to
 
contact
 
us
 
if 
 
you
 
have
 
any
 
questions
 
related
 
to
 
this
 
report
 
or
 
any
 
other
 
matters.
 
POSTLETHWAITE
 
&
 
NETTERVILLE
 
 
   D   R  A   F   T
E
AST
 
B
ATON
 
R
OUGE
 
P
ARISH
 
S
CHOOL
 
S
YSTEM
 
A
CADEMIC
 
R
ECORDS
 
T
ASK
 
F
ORCE
 
A
SSISTANCE
 
2
 
O
BJECTIVE
 
AND
 
S
COPE
:
 
The
 
objective
 
of 
 
this
 
engagement
 
was
 
to
 
assist
 
the
 
Academic
 
Records
 
Task
 
Force
 
with
 
internal
 
audit
 
procedures
 
and
 
analysis
 
related
 
to
 
the
 
findings
 
in
 
the
 
Louisiana
 
Department
 
of 
 
Education’s
 
(LDOE)
 
audit
 
in
 
the
 
following
 
two
 
areas:
 
 
Academic
 
records
 
review
 
 
Graduation
 
cohort
 
rate
 
review.
 
P
ROCEDURES
:
 
The
 
following
 
procedures
 
were
 
performed
 
during
 
the
 
course
 
of 
 
this
 
engagement:
 
 
Obtained
 
and
 
reviewed
 
the
 
applicable
 
LDOE
 
and
 
State
 
Board
 
of 
 
Elementary
 
and
 
Secondary
 
Education
 
Requirements
 
as
 
related
 
to
 
student
 
data,
 
academic
 
records,
 
and
 
graduation
 
records,
 
including
 
graduation
 
cohort
 
rates.
 
 
Determined
 
how
 
student
 
data,
 
academic
 
records
 
and
 
graduation
 
records,
 
including
 
graduation
 
cohort
 
rates
 
were
 
maintained
 
(both
 
at
 
EBRPSS
 
and
 
individual
 
schools
 
within
 
the
 
district)
 
through
 
discussion
 
with
 
EBRPSS
 
and
 
applicable
 
school
 
personnel
 
and
 
review
 
of 
 
available
 
documentation.
 
 
 Academic
 
records
 
review:
 
For
 
all
 
exceptions
 
identified
 
by
 
LDOE,
 
reviewed
 
applicable
 
EBRPSS
 
internal
 
records
 
and
 
information
 
reported
 
by
 
EBRPSS
 
to
 
LDOE
 
to
 
verify
 
consistency
 
of 
 
EBRPSS’
 
internal
 
records
 
with
 
information
 
the
 
district
 
reported
 
to
 
LDOE.
 
 
Graduation
 
cohort 
 
rate
 
review:
 
For
 
all
 
exceptions
 
identified
 
by
 
LDOE,
 
reviewed
 
applicable
 
EBRPSS
 
documentation
 
to
 
determine
 
if 
 
appropriate
 
documentation
 
was
 
on
 
file
 
as
 
per
 
[Title
 
28,
 
Part
 
LXXXIII
 
(Bulletin
 
111,
 
§603
 
C.3.a)]
 
based
 
on
 
exit
 
code.
 
 
Summarized
 
the
 
results
 
of 
 
our
 
procedures
 
performed
 
related
 
to
 
our
 
reviews
 
of 
 
academic
 
records
 
and
 
graduation
 
cohort
 
rates.
 
 
Where
 
applicable,
 
identified
 
and
 
documented
 
control
 
enhancement
 
opportunities.
 

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