| Child Care Mandatory and Matching Funds of the Child Care and Development Fund |
The monitoring procedures contained limited fiscal procedures and do not cover all major functions and activities of the program. There was no documented sign-off of approval for the procedures performed and conclusions reached for the monitoring visit on the Cross-Program Instrument by someone other than the preparer. Further, Education does not maintain adequate documentation of the procedures performed or ensure that the appropriate reviews and approvals are performed. Finally, there does not appear to be effective sanctions imposed by Education on the Local Education Agencies for the untimely implementation of their corrective action plans. |
2003-04 |
| Fully corrected. |
315 |
| Child Care and Development Block Grant |
The monitoring procedures contained limited fiscal procedures and do not cover all major functions and activities of the program. There was no documented sign-off of approval for the procedures performed and conclusions reached for the monitoring visit on the Cross-Program Instrument by someone other than the preparer. Further, Education does not maintain adequate documentation of the procedures performed or ensure that the appropriate reviews and approvals are performed. Finally, there does not appear to be effective sanctions imposed by Education on the Local Educational Agencies for the untimely implementation of their corrective action plans. |
2003-04 |
| Fully corrected. |
315 |
| English Language Acquisition Grants |
Education is not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed for site visits. Additionally, Education does not appear to impose effective sanctions on Local Educational Agencies (LEAs) for untimely implementation of their corrective action plans.
|
2005-06 |
| Education is implementing new protocols in FY 2008-09 to address the finding. |
265 |
| English Language Acquisition Grants |
Education lacks monitoring processes and controls to ensure interest earned on federal program advances over the $100 allowable limit is returned promptly to the federal government on a quarterly basis as applicable. |
2005-06 |
| Education completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
233 |
| English Language Acquisition Grants |
We were unable to identify controls to ensure that award information was properly identified to the Local Educational Agencies (LEAs). |
2005-06 |
| CDE completed its 2007 corrective action. However, this was a repeat finding in 2008, as the corrective action was not adequate in correcting the finding. |
261 |
| Improving Teacher Quality State Grants |
Education is not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed for site visits. Additionally, Education does not appear to impose effective sanctions on Local Educational Agencies (LEAs) for untimely implementation of their corrective action plans.
|
2005-06 |
| Education is implementing new protocols in FY 2008-09 to address the finding. |
266 |
| Improving Teacher Quality State Grants |
Education lacks monitoring processes and controls to ensure interest earned on federal program advances over the $100 allowable limit is returned promptly to the federal government on a quarterly basis as applicable. |
2005-06 |
| Education completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
233 |
| Improving Teacher Quality State Grants |
We were unable to identify controls to ensure that award information was properly identified to the LEAs. |
2005-06 |
| Education completed its 2007 corrective action. However, this was a repeat finding in 2008, as the corrective action was not adequate in correcting the finding. |
262 |
| Migrant Education - State Grant Program |
Education is not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed for site visits. Additionally, Education does not appear to impose effective sanctions on Local Educational Agencies (LEAs) for untimely implementation of their corrective action plans.
|
2005-06 |
| Education is implementing new protocols in FY 2008-09 to address the finding. |
265 |
| Migrant Education - State Grant Program |
We were unable to identify controls to ensure that award information was properly identified to the Local Educational Agencies (LEAs). |
2005-06 |
| The 2007 corrective action was fully implemented. However, this was a repeat finding in 2008, as the corrective action was not adequate in correcting the finding. |
261 |
| Safe and Drug-Free Schools and Communities - State Grants |
Education is not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed for site visits. Additionally, Education does not appear to impose effective sanctions on Local Educational Agencies (LEAs) for untimely implementation of their corrective action plans.
|
2005-06 |
| Education is implementing new protocols in FY 2008-09 to address the finding. |
265 |
| Safe and Drug-Free Schools and Communities - State Grants |
Education lacks monitoring processes and controls to ensure interest earned on federal program advances over the $100 allowable limit is returned promptly to the federal government on a quarterly basis as applicable. |
2005-06 |
| Education completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
232 |
| Special Education - Grants to States (IDEA, Part B) |
Education’s monitoring site visits consisted of programmatic procedures and did not include any fiscal procedures to gain assurance on compliance with fiscal requirements of the program. Further, Education’s follow-up schedule results in the untimely resolution of the Local Educational Agency's (LEA) corrective actions. |
2005-06 |
| Education completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
268 |
| Special Education - Preschool Grants (IDEA Preschool) |
Education’s monitoring site visits consisted of programmatic procedures and did not include any fiscal procedures to gain assurance on compliance with fiscal requirements of the program. Further, Education’s follow-up schedule results in the untimely resolution of the Local Educational Agency's (LEA) corrective actions. |
2005-06 |
| Education completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
268 |
| Title I Grants to LEAs (Local Educational Agencies) |
Education is not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed for site visits. Additionally, Education does not appear to impose effective sanctions on Local Educational Agencies (LEAs) for untimely implementation of their corrective action plans.
|
2005-06 |
| Education is implementing new protocols in FY 2008-09 to address the finding. |
264 |
| Title I Grants to LEAs (Local Educational Agencies) |
Education lacks monitoring processes and controls to ensure interest earned on federal program advances over the $100 allowable limit is returned promptly to the federal government on a quarterly basis as applicable. |
2005-06 |
| Education partially completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
232 |
| Migrant Education - State Grant Program |
Education lacks monitoring processes and controls to ensure interest earned on federal program advances over the $100 allowable limit is returned promptly to the federal government on a quarterly basis as applicable. |
2006-07 |
| Education completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
232 |
| Migrant Education - State Grant Program |
Education was unable to provide evidence that the consultant reviewed the reports submitted by the vendors, as indicated in the quality control process. |
2006-07 |
| Education completed the corrective action for 2007, and has a corrective action plan in place for the 2008 finding. |
277 |
