Audit 391716

Finding 2025-001 – Title I Grants to Local Educational Agencies (“Title 1”) Personnel Certification Noncompliance Program: U.S. Department of Education – Title I, Grants to Local Educational Agencies. Assistance Listing Number: 84.010A Criteria: Title I Grants to Local Educational Agencies program requirements and Florida Department of Education regulations require instructional personnel funded by Title I to maintain current state certification. Condition: During testing of payroll expenditures charged to Title I, Part A, we noted that a math coach compensated with Title I funds did not hold an active State of Florida teaching certification during the year under audit. The individual’s certification had previously been valid but expired and was not renewed timely. Cause: Management did not have adequate monitoring controls in place to ensure instructional staff funded with Title I maintained active certification status throughout the year. Effect: Payroll expenditures were charged to Title I for an individual who did not meet certification requirements during the audit period, resulting in noncompliance with program requirements. Questioned Costs: None. Management represented that the math coach had previously met certification requirements and was otherwise qualified for the position. Compensation would have been allowable had certification been renewed timely. Perspective Information: As part of payroll testing for Title I, three payroll expenditures related to instructional personnel were selected for testing. Of the three items tested, one math coach did not meet the minimum State of Florida certification requirements during the year under audit due to a lapse in certification renewal. No other exceptions were noted in the items tested. Based on the procedures performed, this matter appears to be an isolated instance. The individual had previously held a valid certification and continued to perform instructional services during the period tested, with payroll costs charged to Title I. Recommendations: Management should implement procedures to monitor certification status and renewal dates for instructional personnel funded by Title I and other federally funded programs to ensure compliance with applicable certification requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. As of the date of the audit report, the math coach has renewed and obtained an active State of Florida teaching certification. Management has implemented procedures to monitor certification expiration dates and verify certification status prior to charging payroll costs to Title I and other federally funded programs.