coahoma agricultural high school - Mississippi Office of the State

COAHOMA AGRICULTURAL HIGH SCHOOL
3240 FRIARS POINT ROAD
CLARKSDALE, MISSISSIPPI 38614-9799
662-624-8045
May 18, 2010
Karol Odom
Performance Audit Division
Office of the State Auditor
P.O.Box 1151
Ackerman, MS 39735
Dear Ms Odom:
Following are the responses of Coahoma Agricultural High School to the audit exceptions found
during the audit of May 4-5, 2010.
Student Enrollment
3. Coahoma AHS is not following policy regarding student enrollment. Of the records reviewed,
4 out of 13 records had missing, incomplete, or invalid proof of residency. 2 out of 13 records
had missing, incomplete, or invalid proof of immunization.
All student records will be thoroughly checked by the counselor and the principal to determine
that they contain valid and complete proofs of residency and immunization. As students are
registered each year, the counselors will make sure that all records are accurate, and the principal
will spot check to assure accuracy.
4. Selected student's information in the student package is not the same as the information kept
in the student's record. Of the records reviewed, 4 out of 13 did not have matching addresses,
and 6 out of 13 did not have matching telephone numbers.
Student records will be thoroughly checked to insure that the addresses and telephone numbers
are current, and whenever the district discovers that a student has moved within the district or
has changed telephone numbers, the permanent records will be changed accordingly.
Student Attendance/Absenteeism
2. Coahoma AHS is not following policy regarding attendance and absenteeism. Of the records
reviewed, 4 out of 6 did not have a valid excuse on file.
Three of the six did have a valid excuse on file. Copies are included.
was marked absent in Oscar by mistake by the data entry clerk and was not
taken out once the mistake was discovered. The clerk now knows the procedure for removing a
name entered in error.
had a death in the family that the school was aware of, but the parent did not
provide a valid excuse.
and her mother failed to
turn in all excuses.
traveled out of town to attend a funeral and submitted an excuse from the funeral
home.
submitted an excuse from the hospital.
submitted an excuse from her doctor.
The Data Entry Clerk who was new to the position in 2009-10 will receive additional training
prior to the start of the new school year. Students will no longer be given an excused absence
prior to the provision of appropriate documents.
Graduation
1. At Coahoma AHS not all students selected met graduation requirements. Of the records
reviewed, 1 out of 5 did not earn the minimum requirements for graduation.
The student in question did in fact complete all requirements for graduation, and all courses and
grades are recorded on the permanent record and in the student package. For some reason, and
the district has not been able to determine anything except human error, the student's grade was
not recorded in MS IS. In the future the counselors will check all student grades in the student
package, on the permanent record, and in MSIS to ensure accuracy in reporting. The principal
will ensure that the counselors maintain accurate records.
School Attendance Reporting
1. Coahoma AHS is not following policy regarding the reporting of unexcused absences. Of the
records reviewed, 7 out of 9 students reviewed were not reported to the school attendance officer
after accumulating five (5) or more unexcused absences; 9 out of 9 students reviewed were not
reported in a timely manner as specified by law after accumulating five (5) or more unexcused
absences.
The data entry clerk who is new to the position will receive additional training on school policy and
procedures and will immediately submit all student names to the attendance officer once five
absences occur. The principal will ensure that all procedures generated by his office are
implemented appropriately at all times.
Fixed Assets
*
1. Coahoma AHS is not following policy regarding the management of fixed assets. Of the
records reviewed, 22 out of 54 items selected were not located.
A spreadsheet is included showing the location and/or dispensation of items that were not found
at the time of the audit. Only two items have not been found, and we have not been able to
access the storage area where we believe that the computer is located. It was on a list of salvage
items that were water damaged when a tornado hit the Rosie Brown Building in 2006. The
automotive mechanics teacher is being held responsible for the missing leak detector. Because
the fixed asset inventory is kept under the auspices of the CCC Office of Fiscal Affairs and
because the personnel charged with maintaining inventory records has changed numerous times
in recent years, it has been difficult for CAHS to insure that the inventory records from the high
school are being properly recorded when new items are purchased and when old items are
salvaged. The CAHS District is working very closely with the business manager to try to
develop a more efficient way of handling the high school inventory and will be working with the
new inventory control person to make sure that salvaged items have been deleted, that items with
duplicate numbers are listed under a single current number, and that a location is included for
every item on the inventory.
Mississippi Employment Protection Act (E-Verify)
1. Coahoma AHS is not in compliance with the MEP Act.
Enclosed is the data to verify that Coahoma Community College and Agricultural High School is
in compliance with the Mississippi Employment Protection Act.
Thank you very much for your helpfulness and your professionalism. If you need further
information, please let me know.
Yours sincerely,
Evelyn B. Wofford, Ed. D.
Assistant Superintendent