Recurring Findings

Education: Recurring Material Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
English Language Acquisition Grants Education does not have an adequate process in place for assessing the cash needs of its subrecipients. 2001-02
Partially corrected. Education continues to work with the U.S. Department of Education, Office of Secretary, Risk Management Service, in determining and implementing the cash management process improvements that are deemed practical and achievable within Educationís available resources. 229
Improving Teacher Quality State Grants Education does not have an adequate process in place for assessing the cash needs of its subrecipients. 2001-02
Partially corrected. Education continues to work with the U.S. Department of Education, Office of Secretary, Risk Management Service, in determining and implementing the cash management process improvements that are deemed practical and achievable within Educationís available resources. 229
Safe and Drug-Free Schools and Communities - State Grants Education does not have an adequate process in place for assessing the cash needs of its subrecipients. 2001-02
Partially corrected. Education continues to work with the U.S. Department of Education, Office of Secretary, Risk Management Service, in determining and implementing the cash management process improvements that are deemed practical and achievable within Educationís available resources. 228
Title I Grants to LEAs (Local Educational Agencies) Education does not have an adequate process in place for assessing the cash needs of its subrecipients. 2001-02
Partially corrected. Education continues to work with the U.S. Department of Education, Office of Secretary, Risk Management Service, in determining and implementing the cash management process improvements that are deemed practical and achievable within Educationís available resources. 228
Child Care Mandatory and Matching Funds of the Child Care and Development Fund Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and the recorder of the entry. Educationís current policies and procedures do not require that detailed transaction supporting documentation be maintained to support first-in-first-out amounts adjusted. 2005-06
Education completed its 2007 corrective action. Education disagrees with the 2008 finding, but has a corrective action plan in place. 304
Child Care and Development Block Grant Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and the recorder of the entry. Educationís current policies and procedures do not require that detailed transaction supporting documentation be maintained to support first-in-first-out amounts adjusted. 2005-06
Education completed its 2007 corrective action. Education disagrees with the 2008 finding, but has a corrective action plan in place. 304
English Language Acquisition Grants Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and recorder of the entry. 2005-06
Education disagrees with this finding, and states it has appropriate segregation of duties and approval processes. However, it plans to strengthen procedures related to maintaining supporting documentation for adjusting entries. 251
Improving Teacher Quality State Grants Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and recorder of the entry. 2005-06
Education disagrees with this finding, and states it has appropriate segregation of duties and approval processes. However, it plans to strengthen procedures related to maintaining supporting documentation for adjusting entries. 251
Migrant Education - State Grant Program Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and recorder of the entry. 2005-06
Education disagrees with this finding, and states it has appropriate segregation of duties and approval processes. However, it plans to strengthen procedures related to maintaining supporting documentation for adjusting entries. 250
Safe and Drug-Free Schools and Communities - State Grants Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and recorder of the entry. 2005-06
Education disagrees with this finding, and states it has appropriate segregation of duties and approval processes. However, it plans to strengthen procedures related to maintaining supporting documentation for adjusting entries. 251
Special Education - Grants to States (IDEA, Part B) Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and recorder of the entry. 2005-06
Education disagrees with this finding, and states it has appropriate segregation of duties and approval processes. However, it plans to strengthen procedures related to maintaining supporting documentation for adjusting entries. 250
Special Education - Preschool Grants (IDEA Preschool) Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and recorder of the entry. 2005-06
Education disagrees with this finding, and states it has appropriate segregation of duties and approval processes. However, it plans to strengthen procedures related to maintaining supporting documentation for adjusting entries. 250
Title I Grants to LEAs (Local Educational Agencies) Education does not require journal entries to be reviewed and approved, nor does it require segregation of duties between the preparer and recorder of the entry. 2005-06
Education disagrees with this finding, and states it has appropriate segregation of duties and approval processes. However, it plans to strengthen procedures related to maintaining supporting documentation for adjusting entries. 250
Child Care Mandatory and Matching Funds of the Child Care and Development Fund Payments charged to a federal award outside the period of availability. 2006-07
Remains uncorrected/disagree with finding. Education contends that contractor payments are processed only after the contractor signs and returns the contracts to Education. 306
Child Care and Development Block Grant Payments charged to a federal award outside the period of availability. 2006-07
Remains uncorrected/disagree with finding. Education contends that contractor payments are processed only after the contractor signs and returns the contracts to Education. 306
Title I Grants to LEAs (Local Educational Agencies) The 2007 finding is related to Education using unaudited Local Educational Agency (LEA) expenditure figures instead of using final audited expenditures in reporting total state expenditures. The 2008 Reporting finding relates to Education not maintaining supporting documentation for its Consolidated State Performance Report (CSPR). 2006-07
The 2007 finding remains uncorrected. Education disagrees with the finding, and thinks the risk of using unaudited expenditure data is minimal. 2008 finding: Education believes it has appropriate processes in place related CSPR data submission. However, it states in 2008 it began to require its program offices to maintain supporting data. 256
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