Single Audit Findings for 2012
This table provides you with a high-level summary of the issues we noted during our audit of the major federal programs in terms of deficiencies in the system of internal controls by program. Internal controls include management and program policies, procedures, and guidance that help ensure effective and efficient use of resources; prevention and detection of fraud, waste, and abuse; and the reliability of financial reporting.
| Program | Degree of Internal Control Deficiencies | |||
|---|---|---|---|---|
| Material | Significant | |||
| ARRA—Emergency Contingency Fund for Temporary Assistance for Needy Families (TANF) State Programs | 2 | 0 | ||
| Adoption Assistance | 1 | 1 | ||
| Adoption Assistance - Title IV-E | 0 | 1 | ||
| Block Grants for Prevention and Treatment of Substance Abuse | 1 | 0 | ||
| Career and Technical Education--Basic Grants to States | 1 | 2 | ||
| Child Care Mandatory and Matching Funds of the Child Care and Development Fund | 0 | 2 | ||
| Child Care and Development Block Grant | 0 | 2 | ||
| Child and Adult Care Food Program | 0 | 1 | ||
| English Language Acquisition Grants | 0 | 1 | ||
| Foster Care--Title IV-E | 1 | 1 | ||
| HOME Investment Partnerships Program | 0 | 1 | ||
| Highway Planning and Construction | 2 | 1 | ||
| Highway Planning and Construction Cluster | 1 | 0 | ||
| Homeland Security Grant Program | 0 | 1 | ||
| Immunization Grants | 0 | 2 | ||
| Immunization Grants ARRA - Immunization | 0 | 2 | ||
| Improving Teacher Quality State Grants | 0 | 1 | ||
| Medicaid Cluster | 7 | 2 | ||
| Medicaid Cluster | 6 | 2 | ||
| Medicaid Cluster | 1 | 0 | ||
| Medical Assistance Program | 7 | 2 | ||
| Migrant Education - State Grant Program | 0 | 2 | ||
| National School Lunch Program | 0 | 2 | ||
| Nutrition Services Incentive Program | 0 | 1 | ||
| Rehabilitation Services--Vocational Rehabilitation Grants to States | 1 | 0 | ||
| Rehabilitation Services--Vocational Rehabilitation Grants to States | 1 | 0 | ||
| SCHIP (State Children's Insurance Program) | 1 | 0 | ||
| School Breakfast Program | 0 | 2 | ||
| School Improvement Grants Cluster: School Improvement Grants | 0 | 2 | ||
| School Improvement Grants Cluster: School Improvement Grants, Recovery Act | 0 | 2 | ||
| Social Services Block Grant | 1 | 1 | ||
| Special Education - Grants to States (IDEA, Part B) | 0 | 2 | ||
| Special Education - Preschool Grants (IDEA Preschool) | 0 | 1 | ||
| Special Education Cluster: Special Education--Grants to States--Recovery Act | 0 | 2 | ||
| Special Education Cluster: Special Education--Preschool Grants--Recovery Act | 0 | 1 | ||
| Special Milk Program for Children | 0 | 1 | ||
| Special Programs for the Aging- Title III, Part B- Grants for Supportive Services and Senior Centers | 0 | 1 | ||
| Special Programs for the Aging- Title III, Part C- Nutrition Services | 0 | 1 | ||
| State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | 2 | 0 | ||
| State Energy Program | 0 | 2 | ||
| State Survey and Certification of Health Care Providers and Suppliers | 7 | 2 | ||
| Summer Food Service Program for Children | 0 | 1 | ||
| Supplemental Nutrition Assistance Program Cluster | 3 | 0 | ||
| TANF (Temporary Assistance for Needy Families) | 2 | 1 | ||
| Title I Grants to LEAs (Local Educational Agencies) | 0 | 2 | ||
| Title I, Part A Cluster: Title I Grants to Local Educational Agencies--Recovery Act | 0 | 2 | ||
| Twenty-First Century Community Learning Centers | 0 | 1 | ||
| Unemployment Insurance | 1 | 2 | ||
| WIA Youth Activities | 0 | 3 | ||
| WIC (Supplemental Nutrition Program) | 0 | 2 | ||
| Workforce Investment Act Adult Program | 0 | 3 | ||
| Workforce Investment Act Cluster | 0 | 3 | ||
| Totals | 49 | 70 | ||