Recurring Findings

Education: Recurring Most severe Noncompliance
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 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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