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 does not have controls in place to prevent or detect the supplanting of state and local funds with federal funds for the Early Start program. Further, Developmental Services did not provide sufficient information to demonstrate its compliance with the Early Start program’s Maintenance of Effort requirement. 2005-06
Fully corrected. Developmental Services made changes to the claims process. It issued a technical bulletin #396 and a memorandum dated March 26, 2009 to Regional Center Administrators and Chief Financial Officers providing detailed instructions for claiming purchase of service. 60
Special Education - Grants for Infants and Families with Disabilities Developmental Services does not have an adequate internal control process in place to assure that the expenses incurred by regional centers are only for allowable activities and costs. 2008-09
Fully corrected. Developmental Services has received a program determination letter from the U.S. Office of Special Education Programs (OSEP) dated April 23, 2009 confirming that OSEP considers the similar prior year finding 2007-1-6 to be “resolved and closed.” 51
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