Recurring Findings

Development Services: Recurring Significant 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 incorrectly stated the threshold for its family resource centers to have an audit in accordance with U.S. Office of Management and Budget (OMB) Circular A-133. Developmental Services incorrectly stated that audit threshold was $300,000 instead of $500,000. 2007-08
Fully corrected. Developmental Services has revised its contracts to reflect the $500,000 threshold for an audit in accordance with OMB Circular A-133. 68
Special Education - Grants for Infants and Families with Disabilities Developmental Services lacks an internal control process to ensure the documents describing the program include information on the percentage of the total cost of the project that will be financed with federal funds and the percentage and dollar amount of the total cost of the project that will be financed by non-governmental sources. 2007-08
Fully corrected. Developmental Services Customer Support Section has added new language to the Family Resource Center (FRC) contracts that states the funding source is 100 percent federal funds. This can be seen in the fiscal year 2009-12 contracts. 71
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