Recurring Findings

Alcohol and Drug: Recurring Less severe Noncompliance
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
Safe and Drug-Free Schools and Communities - State Grants ADP used an incorrect Catalog of Federal Domestic Assistance (CFDA) title for five of its subgrantees. Further, 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 Circular A-133 audits. 2006-07
Remains uncorrected/disagree with finding. ADP is working with its federal agency to resolve these findings. 69
Block Grants for Prevention and Treatment of Substance Abuse Our review of 45 employee time sheets found 14 instances in which ADP’s accounting records did not substantially agree with the hours reported by the employee. Generally, the differences arose because accounting staff did not key in the hours reported on the time sheet, and the labor distribution system defaulted to base program cost accounts on the employee’s profile. Without an adequate control process, ADP cannot assure that it is accurately charging payroll costs to the program. 2007-08
Partially corrected. The Accounting Office is reviewing late time sheets and entering adjusted time sheets, when necessary. ADP will begin testing an automated time sheet in the Summer of 2009. 87
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