Report 2012-044 Recommendation 2 Responses

Report 2012-044: California Department of Education: Despite Some Improvements, Oversight of the Migrant Education Program Remains Inadequate (Release Date: February 2013)

Recommendation #2 To: Education, Department of

To demonstrate its willingness to fairly evaluate regional expenditures, Education should allow San Joaquin to reimburse its general fund for the vehicle purchase Education incorrectly disallowed.

Annual Follow-Up Agency Response From November 2017

Education continues to not concur with this recommendation and no further updates will be provided.

California State Auditor's Assessment of Annual Follow-Up Status: Will Not Implement


Annual Follow-Up Agency Response From November 2016

Education will not implement this recommendation.

California State Auditor's Assessment of Annual Follow-Up Status: Will Not Implement


Annual Follow-Up Agency Response From October 2015

Education does not concur with this recommendation. Education conducted an independent and unbiased review of San Joaquin's migrant expenditures with the

objective of determining whether costs charged to the migrant program were reasonable, necessary, and properly supported in accordance with federal requirements. Based on the documentation provided by San Joaquin, Education disallowed a portion of the vehicle due to incomplete or absent information contained in the mileage logs. However, as previously stated, Education did allow mileage for those trips on the logs that clearly documented that the trips were specific to the migrant program.

California State Auditor's Assessment of Annual Follow-Up Status: Will Not Implement


1-Year Agency Response

Education does not concur with this recommendation. Education conducted an independent and unbiased review of San Joaquins migrant expenditures with the objective of determining whether costs charged to the migrant program are reasonable, necessary, and properly supported in accordance with federal requirements. Based on the documentation provided by San Joaquin, Education disallowed a significant portion of the vehicle due to incomplete, or lack of, information contained in the mileage logs. However, as previously stated, Education did allow mileage for those trips on the logs that clearly documented that the trips were specific to the migrant program.

As stated in Educations status update for Recommendation No. 1, the revised MEPFH requires effective internal control and accountability over travel and capital purchases, including the documentation for vehicle usage and maintaining adequate mileage logs.

  • Response Date: March 2014

California State Auditor's Assessment of 1-Year Status: Will Not Implement


6-Month Agency Response

As stated in Education's previous response, Education does not concur with this recommendation. Education did allow a portion of the vehicle to be charged to the migrant program. However, based on the documentation provided by San Joaquin, Education disallowed the portion of costs that was not substantiated as being used solely for migrant program purposes.

  • Response Date: August 2013

California State Auditor's Assessment of 6-Month Status: Will Not Implement


60-Day Agency Response

Education does not concur with this recommendation. Based on the documentation provided by San Joaquin, the vehicle was not substantiated as being used solely for migrant program purposes. However, as previously stated, Education did allow a portion of the vehicle to be charged to the migrant program.

  • Response Date: May 2013

California State Auditor's Assessment of 60-Day Status: Will Not Implement

As we note on page 15 of the audit report, we reviewed San Joaquin's documentation and found that it provided reasonable assurance that the vehicle in question was used for the migrant program. As we note on page 75 of the audit report, Education's statement that it allowed a portion of the vehicle's mileage is lacking some crucial details. Education's auditors determined that 0.42 percent of the total miles in the logs were allowed. As a result, Education allowed just $148.88 of the total vehicle purchase price. We found no support for this calculation in the federal program monitoring review documents or in the logs themselves. We asked Education's auditors about this percentage and received no answer.


All Recommendations in 2012-044

Agency responses received after June 2013 are posted verbatim.


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