Recurring Findings

Development Services: Recurring Material Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Special Education - Grants for Infants and Families with Disabilities Developmental Services did not adequately fulfill its subrecipient monitoring responsibilities for the program. 2003-04
Corrected in August 2008. 58
Special Education - Grants for Infants and Families with Disabilities Developmental Services did not provide sufficient information to demonstrate its compliance with the program’s maintenance-of-effort requirement. 2005-06
Partially corrected. Developmental Services has restructured its federal grant funding allocation to its 21 contracted regional centers for improved tracking of expenditures. Anticipated correction date is October 31, 2008. 55
Special Education - Grants for Infants and Families with Disabilities Developmental Services does not have an adequate internal control process in place to assure that expenses incurred by one of its vendors, WestEd, are only for allowable activities and costs. 2006-07
Partially corrected. Developmental Services amended its contract with WestEd after both parties met and agreed upon new invoicing and personnel services reporting procedures, which include those recommended by the Bureau of State Audits (BSA). The amended contract was implemented beginning fiscal year 2008–09. 50
Special Education - Grants for Infants and Families with Disabilities Developmental Services does not have an adequate internal control process in place to assure that expenses incurred by regional centers are only for allowable activities and costs. 2006-07
Partially corrected. To address this finding, Developmental Services will implement a monthly program claim review procedure by regional centers, and program claim files will be retained for a two-year period. 49
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