FAC Explorer

Finding 384672 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-03-26
Audit: 297765
Organization: Leadership Schools of Johnston County (NC)
Auditor: Darrell L Keller CPA PA

AI Summary

  • Core Issue: Three paraprofessionals were paid with Title I funds despite not meeting ESSA qualifications.
  • Impacted Requirements: Compliance with ESSA standards for hiring paraprofessionals is essential to avoid funding misuse.
  • Recommended Follow-Up: Implement and monitor hiring procedures to ensure all paraprofessionals meet ESSA qualifications.

Finding Text

2023-001 Non-Compliance, Significant Deficiency Criteria: Teachers and paraprofessionals paid with Title I funds must meet the qualifications set by Every Student Succeeds Act (ESSA) legislation. Condition: During the testing of Title I (PRC 050) it was discovered that three paraprofessionals did not meet the requirements of ESSA related to the number of college credit hours required. Effect: Paraprofessionals that did not meet the Title I requirements were paid from PRC 050. Cause: Oversight by the School due to employee turnover. Questioned Costs: $65,542 Recommendation: We recommend the School put procedures in place to ensure that the School only hires paraprofessionals that meet the requirements of ESSA. Views/Planned Corrective Action: The School has put procedures in place to ensure that the School only hires paraprofessionals that meet the requirements of ESSA.

Corrective Action Plan

2023-001 Non-Compliance. Significant Deficiency Name of Contact Person: Jeff Patterson, Chief Financial Officer-Client Schools Corrective Action: The School has put procedures in place to ensure that paraprofessionals meet the requirements of ESSA. Proposed Completion Date: Immediately with ongoing monitoring.

Categories

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 961114 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $318,585
84.027 Special Education_grants to States $228,937
84.282 Charter Schools $173,500
84.367 Improving Teacher Quality State Grants $54,214