New Hampshire

NHDE has insufficient procedures in place to collect and report on participant outcome data for the employment indicators of performance.

Finding 8: NHDE did not provide evidence that it is conducting sufficient sub-recipient monitoring.

Relevant sections of law and regulations: 34 CFR Section 76.770 and 80.40; Section 441(b)(3) of the General Education Provisions Act (GEPA), 20 U.S.C. section 1232(b)(3); and Section 224(a) AEFLA, 20 U.S.C. Section 9224(a)

Finding 7: NHDE has not developed and implemented appropriate procedures to collect valid and reliable data and maintain records for NRS follow-up outcome measures.

Relevant sections of law and regulation: NRS Implementation Guidelines (OMB Number 1830-0027) and 34 CFR 80.42(b)

Finding 6: NHDE is not collecting student race and ethnicity in accordance with the Final Guidance on Maintaining, Collecting, and Reporting Racial and Ethnic Data to the U.S. Department of Education (72 FR 59266).

Relevant sections of law and regulation: Final Guidance on Maintaining, Collecting, and Reporting Racial and Ethnic Data to the U.S. Department of Education (72 FR 59266) and National Reporting System (NRS) Implementation Guidelines (OMB Number 1830-0027)

Finding 5: NHDE does not have statewide policy or procedures in place to track and report program income.

Relevant sections of law and regulation: 34 CFR 76.534 and 34 CFR 80.25

Finding 4: NHDE has not established appropriate internal controls to ensure that AEFLA State Administration and State Leadership expenditures are attributable to the correct source.

Relevant sections of law and regulation: 34 CFR 80.20(a)(1) and 34 CFR 80.20(a)(2)

Finding 3: NHDE charged indirect costs to State Leadership funds.

Relevant sections of law and regulation: Sections 221, 222, 223, and 241(a) AEFLA (Pub. L. 105-220)

Finding 2: NHDE staff paid from multiple funding streams does not complete the required Performance Activity Reports (PAR).

Relevant sections of law and regulation: Sections 222 and 223 AEFLA (Pub. L. 105-220), 34 CFR 76.702, and 2 CFR 225, Appendix B