Recurring Findings

Alcohol and Drug: Recurring Material Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Safe and Drug-Free Schools and Communities - State Grants ADP does not ensure the Safe and Drug-Free Schools and Communities expenditures are made only for allowable activities and costs. Our review of 45 claims and invoices from subgrantees found only 18 that had adequate documentation to support a portion of the subgrantee’s expenditures. Also, ADP did not conduct any site visits during fiscal year 2007–08. 2006-07
Remains uncorrected/disagree with finding. It is ADP’s position that it monitors its subrecipients in compliance with Title 34, CFR 80.20, and Title 34, CFR 80.40. ADP meets (and exceeds) these standards. As with last year’s similar finding, ADP will resolve these issues with the U.S. Department of Education. 56
Safe and Drug-Free Schools and Communities - State Grants ADP does not ensure the Safe and Drug-Free Schools and Communities expenditures are made only for allowable activities and costs. Our review of 45 claims and invoices from subgrantees found only 18 that had adequate documentation to support a portion of the subgrantee’s expenditures. Also, ADP did not conduct any site visits during fiscal year 2007–08. 2006-07
Remains uncorrected/disagree with finding. It is ADP’s position that it monitors its subrecipients in compliance with Title 34, CFR 80.20, and Title 34, CFR 80.40. ADP meets (and exceeds) these standards. As with last year’s similar finding, ADP will resolve these issues with the U.S. Department of Education. 56
Block Grants for Prevention and Treatment of Substance Abuse ADP did not follow its procedures for initiating written and verbal contact with those counties that had delinquent U.S. Office of Management and Budget (OMB) Circular A-133 audits. Additionally, ADP does not have any written policies or procedures in place regarding the OMB Circular A-133 requirement to issue management decisions. 2007-08
Remains uncorrected/disagree with finding. ADP will resolve this issue finding with its federal entity. 85
Block Grants for Prevention and Treatment of Substance Abuse ADP does not ensure subgrantees expend Block Grants for Prevention and Treatment of Substance Abuse (SAPT) funds only for allowable activities. ADP staff do not review the subgrantees’ financial records during its on-site audits and desk audits to determine whether they spent SAPT funds on only allowable activities and costs. 2007-08
Remains uncorrected/disagree with finding. ADP meets the requirement, as established in Title 45 CFR 96.31 (b). 85
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