Recurring Findings

Education: Recurring Less severe Noncompliance
Federal Program Issue First Year Reported
Department's Assertion Page Number
English Language Acquisition Grants Education requires local educational agencies (LEAs) to resolve all deficiencies noted during Categorical Program Monitoring site visits within 225 days. For 28 of 41 site visits tested, the LEAs were significantly late with their resolutions. In addition, Education was not prompt for an additional eight of 16 site visits tested in resolving the corrective actions once it received the resolutions from LEAs. 2005-06
Partially corrected. Education continuously works with LEAs to resolve all deficiencies noted during monitoring visits with the understanding that, in some instances, complete corrective action may require time beyond the standard timeframes. However, to emphasize the importance of timely corrective action, staff are provided resolution training, and LEAs are informed and reminded of the timeframes for resolving items following a monitoring review. 118
Title I Grants to LEAs (Local Educational Agencies) Education requires local educational agencies (LEAs) to resolve all deficiencies noted during Categorical Program Monitoring site visits within 225 days. For 28 of 41 site visits tested, the LEAs were significantly late with their resolutions. In addition, Education was not prompt for an additional eight of 16 site visits tested in resolving the corrective actions once it received the resolutions from LEAs. 2005-06
Partially corrected. Education continuously works with LEAs to resolve all deficiencies noted during monitoring visits with the understanding that, in some instances, complete corrective action may require time beyond the standard timeframes. However, to emphasize the importance of timely corrective action, staff are provided resolution training, and LEAs are informed and reminded of the timeframes for resolving items following a monitoring review. 118
Child Care Mandatory and Matching Funds of the Child Care and Development Fund Education requires local educational agencies (LEAs) to resolve all deficiencies noted during Categorical Program Monitoring site visits within 225 daysof the exit date. For 28 of the 41 site visits tested, Education received the resolutions after 225 days. In addition, Education was not prompt for an additional eight of 16 site visits tested in resolving the corrective actions once it received the resolutions from LEAs. 2008-09
Partially corrected. Education continuously works with LEAs to resolve all deficiencies noted during monitoring visits with the understanding that, in some instances, complete corrective action may require time beyond the standard time frames. However, to emphasize the importance of timely corrective action, staff are provided resolution training, and LEAs are informed and reminded of the timeframes for resolving items following a monitoring review. 132
Child Care and Development Block Grant Education requires local educational agencies (LEAs) to resolve all deficiencies noted during Categorical Program Monitoring site visits within 225 daysof the exit date. For 28 of the 41 site visits tested, Education received the resolutions after 225 days. In addition, Education was not prompt for an additional eight of 16 site visits tested in resolving the corrective actions once it received the resolutions from LEAs. 2008-09
Partially corrected. Education continuously works with LEAs to resolve all deficiencies noted during monitoring visits with the understanding that, in some instances, complete corrective action may require time beyond the standard time frames. However, to emphasize the importance of timely corrective action, staff are provided resolution training, and LEAs are informed and reminded of the timeframes for resolving items following a monitoring review. 132
Child Care Development Fund Cluster: ARRA - Child Care and Development Block Grant Education is not identifying to each of its subrecipients the federal award number at the time of subaward. In addition, at the time of disbursement, Education is not informing subrecipients of the federal award number, Catalog of Federal Domestic Assistance (CFDA) number, and amount of Recovery Act funds. 2009-10
Remains Uncorrected. Education will identify the appropriate CFDA numbers on all future grant awards. Education identifies and treats Recovery Act funds uniquely from non-Recovery Act funds. As required under Recovery Act, the Recovery Act grant awards include grant conditions informing grantees that the Recovery Act funds must be tracked separately from non-Recovery Act funds. In order for local educational agencies (LEAs) to track the funds separately, each Recovery Act grant award has a unique: (1) grant award name, (2) Program Cost Account (PCA), and (3) Standardized Account Code Structure (SACS) resource code. Furthermore, LEAs are required to report Recovery Act 1512 data using the unique Recovery Act PCA and SACS resource codes. 137
National School Lunch Program Nine out of 12 subrecipientcontracts with food services management companies lacked documentation within Education's Child Nutrition Information and Payment System (CNIPS) that such contracts had been approved. In addition, Education did not implement appropriate internal controlsto ensure the approval of a contract is documented within CNIPS. Furthermore, adequate monitoring procedures were not performed to ensure the documentation existed prior to reimbursements to subrecipients. 2009-10
Partially corrected. The Nutrition Services Division (NSD) is developing a Food Service Management Company (FSMC) registry with prototype contracts and bid documents. Once the FSMC registry is fully developed and implemented, school nutrition program sponsors will only be allowed to contract with the registered and approved FSMCs. In addition, Education is exploring the feasibility of creating a new unit devoted solely to FSMC bid/contract administration, technical assistance, and training. 107
School Breakfast Program Nine out of 12 subrecipientcontracts with food services management companies lacked documentation within Education's Child Nutrition Information and Payment System (CNIPS) that such contracts had been approved. In addition, Education did not implement appropriate internal controlsto ensure the approval of a contract is documented within CNIPS. Furthermore, adequate monitoring procedures were not performed to ensure the documentation existed prior to reimbursements to subrecipients. 2009-10
Partially corrected. The Nutrition Services Division (NSD) is developing a Food Service Management Company (FSMC) registry with prototype contracts and bid documents. Once the FSMC registry is fully developed and implemented, school nutrition program sponsors will only be allowed to contract with the registered and approved FSMCs. In addition, Education is exploring the feasibility of creating a new unit devoted solely to FSMC bid/contract administration, technical assistance, and training. 107
Special Education Cluster: Special Education--Grants to States--Recovery Act Education is not identifying and documenting the federal award number to each of its subrecipients at the time of subaward. In addition, at the time of disbursement of Recovery Act funds, Education is not informing subrecipients of the federal award number, Catalog of Federal Domestic Assistance (CFDA) number, and amount of Recovery Act funds. 2009-10
Fully corrected. Education will identify the appropriate CFDA numbers on all future grant awards. Education identifies and treats Recovery Act funds uniquely from non-Recovery Act funds. As required under the Recovery Act, the Recovery Act grant awards include grant conditions informing grantees that the Recovery Actfunds must be tracked separately from non-Recovery Act funds. In order for local educational agencies to track the funds separately, each Recovery Act grant award has a unique: (1) grant award name, (2) Program Cost Account (PCA), and (3) Standardized Account Code Structure (SACS) resource code. Furthermore, LEAs are required to report Recovery Act 1512 data using the unique Recovery Act PCA and SACS resource codes. 129
Special Education Cluster: Special Education--Preschool Grants--Recovery Act Education is not identifying and documenting the federal award number to each of its subrecipients at the time of subaward. In addition, at the time of disbursement of Recovery Act funds, Education is not informing subrecipients of the federal award number, Catalog of Federal Domestic Assistance (CFDA) number, and amount of Recovery Act funds. 2009-10
Fully corrected. Education will identify the appropriate CFDA numbers on all future grant awards. Education identifies and treats Recovery Act funds uniquely from non-Recovery Act funds. As required under the Recovery Act, the Recovery Act grant awards include grant conditions informing grantees that the Recovery Actfunds must be tracked separately from non-Recovery Act funds. In order for local educational agencies to track the funds separately, each Recovery Act grant award has a unique: (1) grant award name, (2) Program Cost Account (PCA), and (3) Standardized Account Code Structure (SACS) resource code. Furthermore, LEAs are required to report Recovery Act 1512 data using the unique Recovery Act PCA and SACS resource codes. 129
State Fiscal Stabilization Fund--Education State Grants, Recovery Act Education needs to enhance the timeliness and scope of its subrecipient monitoring activities to ensure subrecipients are administering federal awards in compliance with applicable federal compliance requirements. 2009-10
Fully corrected. To ensure subrecipient compliance with federal requirements, Education conducts on-site and on- line State Fiscal Stabilizing Fund (SFSF) monitoring reviews. To maximize SFSF fiscal monitoring coverage with limited resources, Education utilizes a risk-based methodology in consideration of local educational agencies' unresolved prior year Single Audit findings and to capture the largest federal funding allocations. 118
© 2013, California State Auditor | Privacy Policy | Conditions of Use | Download Adobe PDF Reader