| Career and Technical Education--Basic Grants to States |
By not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed, Education is not able to adequately support conclusions reached during its monitoring visits. Additionally, Education does not appear to impose effective sanctions on local educational agencies (LEAs) for untimely receipt or implementation of their corrective action plans. |
2005-06 |
| Partially corrected. During internal training conducted on September 19, 2008, Education's on-site program monitors (program consultants) were given copies of recently revised Categorical Program Monitoring (CPM) protocols that provide specific information about the preparation of the Notification of Findings. The CPM protocols emphasize that findings must include a statement of the legal requirements, evidence used to conclude LEA is not meeting legal requirements and a clear statement that describes what the LEA must do to meet legal requirements. An internal review is conducted by educational program consultants and the CPM Office Administrator to ensure these three components are included in the documentation maintained following an on-site visit. Discrepancies are noted in review documentation and become a source of information for training content. Additionally Education, in collaboration with the California Comprehensive Center at WestEd, has launched the pilot of a Web-based compliance tracking system; LEAs in CPM regions 4 and 10 participated in the pilot of the system that allows LEAs to prepare for CPM on-site visits by completing program instruments online, and uploading documents as evidence of compliance. This system facilitates timely resolution of correction actions, and based on the results of the pilot year, Education is in the process of expanding this Web-based compliance tracking system as a component of its overall monitoring system. |
287 |
| English Language Acquisition Grants |
By not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed, Education is not able to adequately support conclusions reached during its monitoring visits. Additionally, Education does not appear to impose effective sanctions on local educational agencies (LEAs) for untimely receipt or implementation of their corrective action plans. |
2005-06 |
| Partially corrected. During internal training conducted on September 19, 2008, Education's on-site program monitors (program consultants) were given copies of recently revised Categorical Program Monitoring (CPM) protocols that provide specific information about the preparation of the Notification of Findings. The CPM protocols emphasize that findings must include a statement of the legal requirements, evidence used to conclude LEA is not meeting legal requirements and a clear statement that describes what the LEA must do to meet legal requirements. An internal review is conducted by educational program consultants and the CPM Office Administrator to ensure these three components are included in the documentation maintained following an on-site visit. Discrepancies are noted in review documentation and become a source of information for training content. Additionally Education, in collaboration with the California Comprehensive Center at WestEd, has launched the pilot of a Web-based compliance tracking system; LEAs in CPM regions 4 and 10 participated in the pilot of the system that allows LEAs to prepare for CPM on-site visits by completing program instruments online, and uploading documents as evidence of compliance. This system facilitates timely resolution of correction actions, and based on the results of the pilot year, Education is in the process of expanding this Web-based compliance tracking system as a component of its overall monitoring system. |
287 |
| English Language Acquisition Grants |
Education has inconsistent policies and procedures in place to ensure its local educational agencies (LEAs) are properly notified of their requirement to return interest earned over $100 on program advances, and to ensure this interest was returned on at least a quarterly basis. |
2005-06 |
| Fully corrected. On December 24, 2008, Education sent a letter notifying all LEAs of the federal interest requirement. Education has redirected staff to monitor LEAs’ quarterly federal interest remittances, including interest earned on unspent American Recovery and Reinvestment Act funds. Education is also following up with LEA accounting staff, on a selected basis, to assess the reasonableness of reported cash balances and the federal interest calculations. In addition, Education staff is working with LEAs and providing guidance in calculating federal interest utilizing average daily cash balances or other acceptable alternative methodologies. Furthermore, Education is verifying, on a select basis, federal interest remittances to Education’s accounting records. |
268 |
| Improving Teacher Quality State Grants |
By not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed, Education is not able to adequately support conclusions reached during its monitoring visits. Additionally, Education does not appear to impose effective sanctions on local educational agencies (LEAs) for untimely receipt or implementation of their corrective action plans. |
2005-06 |
| Partially corrected. During internal training conducted on September 19, 2008, Education's on-site program monitors (program consultants) were given copies of recently revised Categorical Program Monitoring (CPM) protocols that provide specific information about the preparation of the Notification of Findings. The CPM protocols emphasize that findings must include a statement of the legal requirements, evidence used to conclude LEA is not meeting legal requirements and a clear statement that describes what the LEA must do to meet legal requirements. An internal review is conducted by educational program consultants and the CPM Office Administrator to ensure these three components are included in the documentation maintained following an on-site visit. Discrepancies are noted in review documentation and become a source of information for training content. Additionally Education, in collaboration with the California Comprehensive Center at WestEd, has launched the pilot of a Web-based compliance tracking system; LEAs in CPM regions 4 and 10 participated in the pilot of the system that allows LEAs to prepare for CPM on-site visits by completing program instruments online, and uploading documents as evidence of compliance. This system facilitates timely resolution of correction actions, and based on the results of the pilot year, Education is in the process of expanding this Web-based compliance tracking system as a component of its overall monitoring system. |
287 |
| Improving Teacher Quality State Grants |
Education has inconsistent policies and procedures in place to ensure its local educational agencies (LEAs) are properly notified of their requirement to return interest earned over $100 on program advances, and to ensure this interest was returned on at least a quarterly basis. |
2005-06 |
| Fully corrected. On December 24, 2008, Education sent a letter notifying all LEAs of the federal interest requirement. Education has redirected staff to monitor LEAs’ quarterly federal interest remittances, including interest earned on unspent American Recovery and Reinvestment Act funds. Education is also following up with LEA accounting staff, on a selected basis, to assess the reasonableness of reported cash balances and the federal interest calculations. In addition, Education staff is working with LEAs and providing guidance in calculating federal interest utilizing average daily cash balances or other acceptable alternative methodologies. Furthermore, Education is verifying, on a select basis, federal interest remittances to Education’s accounting records. |
268 |
| Migrant Education - State Grant Program |
By not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed, Education is not able to adequately support conclusions reached during its monitoring visits. Additionally, Education does not appear to impose effective sanctions on local educational agencies (LEAs) for untimely receipt or implementation of their corrective action plans. |
2005-06 |
| Partially corrected. During internal training conducted on September 19, 2008, Education's on-site program monitors (program consultants) were given copies of recently revised Categorical Program Monitoring (CPM) protocols that provide specific information about the preparation of the Notification of Findings. The CPM protocols emphasize that findings must include a statement of the legal requirements, evidence used to conclude LEA is not meeting legal requirements and a clear statement that describes what the LEA must do to meet legal requirements. An internal review is conducted by educational program consultants and the CPM Office Administrator to ensure these three components are included in the documentation maintained following an on-site visit. Discrepancies are noted in review documentation and become a source of information for training content. Additionally Education, in collaboration with the California Comprehensive Center at WestEd, has launched the pilot of a Web-based compliance tracking system; LEAs in CPM regions 4 and 10 participated in the pilot of the system that allows LEAs to prepare for CPM on-site visits by completing program instruments online, and uploading documents as evidence of compliance. This system facilitates timely resolution of correction actions, and based on the results of the pilot year, Education is in the process of expanding this Web-based compliance tracking system as a component of its overall monitoring system. |
287 |
| Migrant Education - State Grant Program |
Education has inconsistent policies and procedures in place to ensure its local educational agencies (LEAs) are properly notified of their requirement to return interest earned over $100 on program advances, and to ensure this interest was returned on at least a quarterly basis. |
2005-06 |
| Fully corrected. On December 24, 2008, Education sent a letter notifying all LEAs of the federal interest requirement. Education has redirected staff to monitor LEAs’ quarterly federal interest remittances, including interest earned on unspent American Recovery and Reinvestment Act funds. Education is also following up with LEA accounting staff, on a selected basis, to assess the reasonableness of reported cash balances and the federal interest calculations. In addition, Education staff is working with LEAs and providing guidance in calculating federal interest utilizing average daily cash balances or other acceptable alternative methodologies. Furthermore, Education is verifying, on a select basis, federal interest remittances to Education’s accounting records. |
268 |
| Reading First State Grants |
Education has inconsistent policies and procedures in place to ensure its local educational agencies (LEAs) are properly notified of their requirement to return interest earned over $100 on program advances, and to ensure this interest was returned on at least a quarterly basis. |
2005-06 |
| Fully corrected. On December 24, 2008, Education sent a letter notifying all LEAs of the federal interest requirement. Education has redirected staff to monitor LEAs’ quarterly federal interest remittances, including interest earned on unspent American Recovery and Reinvestment Act funds. Education is also following up with LEA accounting staff, on a selected basis, to assess the reasonableness of reported cash balances and the federal interest calculations. In addition, Education staff is working with LEAs and providing guidance in calculating federal interest utilizing average daily cash balances or other acceptable alternative methodologies. Furthermore, Education is verifying, on a select basis, federal interest remittances to Education’s accounting records. |
268 |
| Special Education - Grants to States (IDEA, Part B) |
Education lacks sufficient policies and procedures over during-the-award monitoring of its subrecipients. For example, Education’s monitoring process did not include procedures to gain assurance on compliance with fiscal matters. Further, we noted that Education did not ensure that its subrecipients took timely corrective action when problems were identified. We reviewed a sample of 18 school districts that had compliance findings resulting from Education’s monitoring reviews; however, six school districts had findings that were still outstanding 13 to 19 months following Education’s visit. |
2005-06 |
| Partially corrected. Education's Focused Monitoring and Technical Assistance Unit is in the process of developing the protocols for the fiscal components and a written assurance document. Implementation of the enhanced monitoring process will be for the 2009-10 school year and will be included as part of the Special Education Self-Review process. In regard to issues concerning statewide standardized testing for developmental center students, Education surveyed other state agencies on their implementation of Individuals with Disabilities Education Act requirements and drafted a Memorandum of Understanding with the California Department of Developmental Services. |
284 |
| Special Education - Preschool Grants (IDEA Preschool) |
Education lacks sufficient policies and procedures over during-the-award monitoring of its subrecipients. For example, Education’s monitoring process did not include procedures to gain assurance on compliance with fiscal matters. Further, we noted that Education did not ensure that its subrecipients took timely corrective action when problems were identified. We reviewed a sample of 18 school districts that had compliance findings resulting from Education’s monitoring reviews; however, six school districts had findings that were still outstanding 13 to 19 months following Education’s visit. |
2005-06 |
| Partially corrected. Education's Focused Monitoring and Technical Assistance Unit is in the process of developing the protocols for the fiscal components and a written assurance document. Implementation of the enhanced monitoring process will be for the 2009-10 school year and will be included as part of the Special Education Self-Review process. In regard to issues concerning statewide standardized testing for developmental center students, Education surveyed other state agencies on their implementation of Individuals with Disabilities Education Act requirements and drafted a Memorandum of Understanding with the California Department of Developmental Services. |
284 |
| Title I, Part A Cluster: Title I Grants to Local Educational Agencies |
By not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed, Education is not able to adequately support conclusions reached during its monitoring visits. Additionally, Education does not appear to impose effective sanctions on local educational agencies (LEAs) for untimely receipt or implementation of their corrective action plans. |
2005-06 |
| Partially corrected. During internal training conducted on September 19, 2008, Education's on-site program monitors (program consultants) were given copies of recently revised Categorical Program Monitoring (CPM) protocols that provide specific information about the preparation of the Notification of Findings. The CPM protocols emphasize that findings must include a statement of the legal requirements, evidence used to conclude LEA is not meeting legal requirements and a clear statement that describes what the LEA must do to meet legal requirements. An internal review is conducted by educational program consultants and the CPM Office Administrator to ensure these three components are included in the documentation maintained following an on-site visit. Discrepancies are noted in review documentation and become a source of information for training content. Additionally Education, in collaboration with the California Comprehensive Center at WestEd, has launched the pilot of a Web-based compliance tracking system; LEAs in CPM regions 4 and 10 participated in the pilot of the system that allows LEAs to prepare for CPM on-site visits by completing program instruments online, and uploading documents as evidence of compliance. This system facilitates timely resolution of correction actions, and based on the results of the pilot year, Education is in the process of expanding this Web-based compliance tracking system as a component of its overall monitoring system. |
287 |
| Title I, Part A Cluster: Title I Grants to Local Educational Agencies |
Education has inconsistent policies and procedures in place to ensure its local educational agencies (LEAs) are properly notified of their requirement to return interest earned over $100 on program advances, and to ensure this interest was returned on at least a quarterly basis. |
2005-06 |
| Fully corrected. On December 24, 2008, Education sent a letter notifying all LEAs of the federal interest requirement. Education has redirected staff to monitor LEAs’ quarterly federal interest remittances, including interest earned on unspent American Recovery and Reinvestment Act funds. Education is also following up with LEA accounting staff, on a selected basis, to assess the reasonableness of reported cash balances and the federal interest calculations. In addition, Education staff is working with LEAs and providing guidance in calculating federal interest utilizing average daily cash balances or other acceptable alternative methodologies. Furthermore, Education is verifying, on a select basis, federal interest remittances to Education’s accounting records. |
268 |
| Twenty-First Century Community Learning Centers |
By not maintaining adequate documentation of the procedures performed or ensuring that appropriate reviews and approvals are performed, Education is not able to adequately support conclusions reached during its monitoring visits. Additionally, Education does not appear to impose effective sanctions on local educational agencies (LEAs) for untimely receipt or implementation of their corrective action plans. |
2005-06 |
| Partially corrected. During internal training conducted on September 19, 2008, Education's on-site program monitors (program consultants) were given copies of recently revised Categorical Program Monitoring (CPM) protocols that provide specific information about the preparation of the Notification of Findings. The CPM protocols emphasize that findings must include a statement of the legal requirements, evidence used to conclude LEA is not meeting legal requirements and a clear statement that describes what the LEA must do to meet legal requirements. An internal review is conducted by educational program consultants and the CPM Office Administrator to ensure these three components are included in the documentation maintained following an on-site visit. Discrepancies are noted in review documentation and become a source of information for training content. Additionally Education, in collaboration with the California Comprehensive Center at WestEd, has launched the pilot of a Web-based compliance tracking system; LEAs in CPM regions 4 and 10 participated in the pilot of the system that allows LEAs to prepare for CPM on-site visits by completing program instruments online, and uploading documents as evidence of compliance. This system facilitates timely resolution of correction actions, and based on the results of the pilot year, Education is in the process of expanding this Web-based compliance tracking system as a component of its overall monitoring system. |
287 |
| Twenty-First Century Community Learning Centers |
Education has inconsistent policies and procedures in place to ensure its local educational agencies (LEAs) are properly notified of their requirement to return interest earned over $100 on program advances, and to ensure this interest was returned on at least a quarterly basis. |
2005-06 |
| Fully corrected. On December 24, 2008, Education sent a letter notifying all LEAs of the federal interest requirement. Education has redirected staff to monitor LEAs’ quarterly federal interest remittances, including interest earned on unspent American Recovery and Reinvestment Act funds. Education is also following up with LEA accounting staff, on a selected basis, to assess the reasonableness of reported cash balances and the federal interest calculations. In addition, Education staff is working with LEAs and providing guidance in calculating federal interest utilizing average daily cash balances or other acceptable alternative methodologies. Furthermore, Education is verifying, on a select basis, federal interest remittances to Education’s accounting records. |
268 |
| Child Care Mandatory and Matching Funds of the Child Care and Development Fund |
Education lacks adequate policies and procedures to minimize the time lapsing between its drawdown of federal funds and its payments to local educational agencies. |
2006-07 |
| Remains uncorrected/disagree with finding. Education did not deviate from the Cash Management Improvement Act (CMIA) policies and procedures that were established by the Department of Finance (Finance) in agreement with the State Controller’s Office. Although the CMIA report that was submitted to Finance reflects delays as cited by the auditors, the delays were under ten days. Finance does not require Education to explain delays unless payment exceeds ten days from time of deposit. |
298 |
| Child Care and Development Block Grant |
Education lacks adequate policies and procedures to minimize the time lapsing between its drawdown of federal funds and its payments to local educational agencies. |
2006-07 |
| Remains uncorrected/disagree with finding. Education did not deviate from the Cash Management Improvement Act (CMIA) policies and procedures that were established by the Department of Finance (Finance) in agreement with the State Controller’s Office. Although the CMIA report that was submitted to Finance reflects delays as cited by the auditors, the delays were under ten days. Finance does not require Education to explain delays unless payment exceeds ten days from time of deposit. |
298 |
| Migrant Education - State Grant Program |
Education’s “State Categorical Monitoring Program” does not include procedures regarding the sampling or review of child eligibility determinations. |
2006-07 |
| Partially corrected. Education has contracted with Kern County Superintendant of Schools to conduct random prospective re-interviews. The re-interviews are currently being conducted and should be completed by September 30, 2009. Any children found to be ineligible through this validation process will be removed from the migrant student data base prior to submitting the 2008-09 child count reports. A final report will be submitted to the U.S. Department of Education by December 30, 2009. |
291 |
| Career and Technical Education--Basic Grants to States |
Education lacks sufficient controls over the review and approval of its Maintenance of Effort calculation so it can ensure the accuracy and completeness of the calculation and ensure compliance with the federal regulations. |
2007-08 |
| Remains uncorrected/disagree with finding. This finding was based on preliminary calculations prior to review, approval, and submittal to the federal government. |
272 |
| National School Lunch Program |
Education had instances where the physical quantity of commodities did not reconcile to the adjusted quantity in its inventory tracking system. |
2007-08 |
| Partially corrected. Since March 2009, Education encountered software problems with the testing of the IndeTrak Warehouse Management System (WMS) bar-coding program. The software problems have delayed Education’s implementation of the WMS. Recently, Education installed software enhancements to rectify the software problems. Once the enhanced WMS testing is complete and the system is deemed to be working properly, the WMS will track all donated commodities that are ordered, received, and distributed to recipient agencies. The WMS will be integrated with Education’s Child Nutrition Information and Payment System by December 31, 2009. |
261 |
| National School Lunch Program |
Education supplies its Local educational agencies (LEAs) with reports of donated commodities received during the fiscal year from its commodity distribution unit. However, this information does not contain award identification information to inform its LEAs that these are additional program awards of the National School Lunch Program, Catalog of Federal Domestic Assistance (CFDA) Number 10.555, which are required to be included in the LEAs’ total federal award expenditures that are subject to annual federal audit. |
2007-08 |
| Partially corrected. Upon receiving additional guidance from the U.S. Department of Agriculture (USDA), Food and Nutrition Service on February 24, 2009, Education informed LEAs of the CFDA number 10.555 for the Food Distribution Program by including it on the annual “USDA Commodity Agency Information Update/Annual Inventory Certification” form that is sent to renewing LEAs by March 30 each year, and on the “Agreement For Distribution of Donated Food" for new LEAs. The CFDA number requirement will allow LEAs to appropriately identify the correct CFDA number for their commodity entitlements in the LEA’s annual U.S. Office of Management and Budget Circular A-133 audit |
259 |
| Reading First State Grants |
Education disbursed more than $101 million out of the total $102 million of program expenditures to local educational agencies (LEAs) without adequately ensuring LEAs were expending funds in accordance with federal guidelines for the fiscal year ended June 30, 2008. Education outsources its subrecipient monitoring to a contractor; however, the contractor’s monitoring procedures focus on assisting LEAs with program implementation, as opposed to assessing their compliance with federal requirements. |
2007-08 |
| Remains uncorrected/agree with finding. Education's program monitoring processes are being restructured and revamped. Education plans to enhance monitoring procedures to help ensure federal funds are appropriately expended. |
285 |
| School Breakfast Program |
Education had instances where the physical quantity of commodities did not reconcile to the adjusted quantity in its inventory tracking system. |
2007-08 |
| Partially corrected. Since March 2009, Education encountered software problems with the testing of the IndeTrak Warehouse Management System (WMS) bar-coding program. The software problems have delayed Education’s implementation of the WMS. Recently, Education installed software enhancements to rectify the software problems. Once the enhanced WMS testing is complete and the system is deemed to be working properly, the WMS will track all donated commodities that are ordered, received, and distributed to recipient agencies. The WMS will be integrated with Education’s Child Nutrition Information and Payment System by December 31, 2009. |
261 |
| School Breakfast Program |
Education supplies its Local educational agencies (LEAs) with reports of donated commodities received during the fiscal year from its commodity distribution unit. However, this information does not contain award identification information to inform its LEAs that these are additional program awards of the National School Lunch Program, Catalog of Federal Domestic Assistance (CFDA) Number 10.555, which are required to be included in the LEAs’ total federal award expenditures that are subject to annual federal audit. |
2007-08 |
| Partially corrected. Upon receiving additional guidance from the U.S. Department of Agriculture (USDA), Food and Nutrition Service on February 24, 2009, Education informed LEAs of the CFDA number 10.555 for the Food Distribution Program by including it on the annual “USDA Commodity Agency Information Update/Annual Inventory Certification” form that is sent to renewing LEAs by March 30 each year, and on the “Agreement For Distribution of Donated Food" for new LEAs. The CFDA number requirement will allow LEAs to appropriately identify the correct CFDA number for their commodity entitlements in the LEA’s annual U.S. Office of Management and Budget Circular A-133 audit |
259 |
| Special Milk Program for Children |
Education had instances where the physical quantity of commodities did not reconcile to the adjusted quantity in its inventory tracking system. |
2007-08 |
| Partially corrected. Since March 2009, Education encountered software problems with the testing of the IndeTrak Warehouse Management System (WMS) bar-coding program. The software problems have delayed Education’s implementation of the WMS. Recently, Education installed software enhancements to rectify the software problems. Once the enhanced WMS testing is complete and the system is deemed to be working properly, the WMS will track all donated commodities that are ordered, received, and distributed to recipient agencies. The WMS will be integrated with Education’s Child Nutrition Information and Payment System by December 31, 2009. |
261 |
| Special Milk Program for Children |
Education supplies its Local educational agencies (LEAs) with reports of donated commodities received during the fiscal year from its commodity distribution unit. However, this information does not contain award identification information to inform its LEAs that these are additional program awards of the National School Lunch Program, Catalog of Federal Domestic Assistance (CFDA) Number 10.555, which are required to be included in the LEAs’ total federal award expenditures that are subject to annual federal audit. |
2007-08 |
| Partially corrected. Upon receiving additional guidance from the U.S. Department of Agriculture (USDA), Food and Nutrition Service on February 24, 2009, Education informed LEAs of the CFDA number 10.555 for the Food Distribution Program by including it on the annual “USDA Commodity Agency Information Update/Annual Inventory Certification” form that is sent to renewing LEAs by March 30 each year, and on the “Agreement For Distribution of Donated Food" for new LEAs. The CFDA number requirement will allow LEAs to appropriately identify the correct CFDA number for their commodity entitlements in the LEA’s annual U.S. Office of Management and Budget Circular A-133 audit |
259 |
| Summer Food Service Program for Children |
Education had instances where the physical quantity of commodities did not reconcile to the adjusted quantity in its inventory tracking system. |
2007-08 |
| Partially corrected. Since March 2009, Education encountered software problems with the testing of the IndeTrak Warehouse Management System (WMS) bar-coding program. The software problems have delayed Education’s implementation of the WMS. Recently, Education installed software enhancements to rectify the software problems. Once the enhanced WMS testing is complete and the system is deemed to be working properly, the WMS will track all donated commodities that are ordered, received, and distributed to recipient agencies. The WMS will be integrated with Education’s Child Nutrition Information and Payment System by December 31, 2009. |
261 |
| Summer Food Service Program for Children |
Education supplies its Local educational agencies (LEAs) with reports of donated commodities received during the fiscal year from its commodity distribution unit. However, this information does not contain award identification information to inform its LEAs that these are additional program awards of the National School Lunch Program, Catalog of Federal Domestic Assistance (CFDA) Number 10.555, which are required to be included in the LEAs’ total federal award expenditures that are subject to annual federal audit. |
2007-08 |
| Partially corrected. Upon receiving additional guidance from the U.S. Department of Agriculture (USDA), Food and Nutrition Service on February 24, 2009, Education informed LEAs of the CFDA number 10.555 for the Food Distribution Program by including it on the annual “USDA Commodity Agency Information Update/Annual Inventory Certification” form that is sent to renewing LEAs by March 30 each year, and on the “Agreement For Distribution of Donated Food" for new LEAs. The CFDA number requirement will allow LEAs to appropriately identify the correct CFDA number for their commodity entitlements in the LEA’s annual U.S. Office of Management and Budget Circular A-133 audit |
259 |
