Finding 380943 (2023-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-18
Audit: 295685
Organization: Great Hearts America - Texas (TX)

AI Summary

  • Core Issue: Great Hearts America – Texas failed to maintain certification documentation for 4 out of 17 teachers in the Title I program.
  • Impacted Requirements: This noncompliance violates Texas Administrative Code requiring certified special education teachers.
  • Recommended Follow-Up: Reemphasize adherence to policies for retaining teacher certification documents to prevent future issues.

Finding Text

Finding #2023-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Title I Grants to Local Educational Agencies, Assistance Listing # 84.010, Contract Number: S010A220043 and S010A210043. Criteria: In accordance with the Texas Administrative Code Title 19, Part 2, Chapter 100, Subchapter AA, Division 6, Rule 100.1212, special education teachers must be certified in the fields that they are assigned to teach as required by state and/or federal law. Great Hearts America – Texas should maintain the certification documentation of teachers charged to the Title I Grants to Local Educational Agencies programs to evidence compliance with this standard. Condition and context: During our testing of documentation of teacher certificates for the 17 people charged to the program, a copy of teacher certificates for 4 teachers was not available for review. Cause: Great Hearts America – Texas did not follow its policies and procedures for retention of documentary evidence of teacher certification. Effect: Failure to adequately establish and maintain effective internal controls over the retention of teacher certificates could result in noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2023-002 – Significant Deficiency and Other Noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. Planned corrective action: In November of 2023, Great Hearts America – Texas hired a Senior Director of Federal Programs. Prior to January 1, 2024, the Vice President of Finance will ensure, at a minimum monthly, that the finance department is meeting on a regular basis with Senior Director of Federal Programs to ensure compliance and documentation of federal programs such as Title I. Responsible officer: Kevin Byrne, Vice President of Finance Estimated completion date: January 1, 2024

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 957385 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.60M
10.555 National School Lunch Program $1.27M
84.010 Title I Grants to Local Educational Agencies $660,771
10.553 School Breakfast Program $201,096
84.367 Improving Teacher Quality State Grants $63,906
84.365 English Language Acquisition State Grants $54,752
84.027 Special Education_grants to States $17,610
84.173 Special Education_preschool Grants $2,500