Finding 1161333 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-23
Audit: 371228
Organization: SLAM Academy of Atlanta Inc. (GA)
Auditor: HLB GRAVIER LLP

AI Summary

  • Issue: One out of six teachers funded by Title I lacked proper certification.
  • Requirements Impacted: Compliance with 2 CFR Part 200, Appendix XI regarding teacher qualifications.
  • Follow-Up: The School should improve its verification process for teacher certifications in federal programs.

Finding Text

Criteria: Under 2 CFR Part200, Appendix XI, the Allowable cost principles compliance requirement requires that teachers participating in the implementation of the Title I program meet certain academic standards including adequate certification. Condition: Out of the six teachers tested that were paid from Title I federal funds, we noted that one teacher did not have adequate certification. Cause: The School did not verify proper certification for all teachers participating in the Title I program. Effect: Teachers without proper certification may not meet the Federal grant requirements resulting in inadequate implementation of the grant. Recommendation: The School should strengthen its screening process for all teachers participating in federal grant

Corrective Action Plan

Management acknowledges the lack of proper certification documentation for one teacher funded by Title I federal funds. During fiscal year 2024, the school experienced significant turnover in administrative staff, which contributed to gaps in documentation and compliance oversight. Since then, the administrative team has stabilized and is now operating more effectively. Additionally, the new school leadership proactively identified weaknesses in the grants management process and replaced the previous team with a much more experienced one. This new team has significantly improved oversight and strengthened compliance with federal program requirements, ensuring that all personnel funded through federal grants meet the necessary certification and eligibility standards.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1161332 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $342,262
84.425 EDUCATION STABILIZATION FUND $280,376
10.555 NATIONAL SCHOOL LUNCH PROGRAM $126,846
84.027 Special Education Grants to States $48,028
10.553 SCHOOL BREAKFAST PROGRAM $37,355
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $18,349