Single Audit Findings for 2010

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.

Internal Control Deficiencies by Federal Program
ProgramDegree of Internal Control Deficiencies
Material Significant
ARRA--Aging Congregate Nutrition Services for States 0 1
ARRA--Aging Home-Delivered Nutrition Services for States 0 1
ARRA—Emergency Contingency Fund for Temporary Assistance for Needy Families (TANF) State Programs 3 0
Adoption Assistance 4 1
All Programs 0 1
AmeriCorps 2 0
Block Grants for Community Mental Health Services 2 1
Block Grants for Prevention and Treatment of Substance Abuse 0 2
Career and Technical Education--Basic Grants to States 1 6
Child Care Development Fund Cluster: ARRA - Child Care and Development Block Grant 1 0
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 0 2
Child Care and Development Block Grant 0 2
Child Support Enforcement 1 1
Community Development Block Grants/State's Program 0 2
DVOP (Disabled Veterans' Outreach Program) 0 1
Employment Services/Wagner-Peyser Funded Activities 0 1
English Language Acquisition Grants 1 3
Foster Care--Title IV-E 3 0
Grants to States for Construction of State Home Facilities 0 4
HIV Care Formula Grants 3 2
HOME Investment Partnerships Program 0 3
Highway Planning and Construction 1 2
Immunization Grants 0 2
Immunization Grants ARRA - Immunization 0 1
Improving Teacher Quality State Grants 0 2
LVER (Local Veterans' Employment Representative Program) 0 1
Low-Income Home Energy Assistance 1 2
Medicaid Cluster: Medical Assistance Program 0 1
Medical Assistance Program 4 5
Migrant Education - State Grant Program 0 1
National Guard Military Operations and Maintenance Projects 1 0
National School Lunch Program 0 1
Nutrition Services Incentive Program 0 1
Public Health Emergency Preparedness 1 1
Reading First State Grants 0 1
Rehabilitation Services--Vocational Rehabilitation Grants to States 3 0
Rehabilitation Services--Vocational Rehabilitation Grants to States 1 0
School Breakfast Program 0 1
Social Security--Disability Insurance 0 1
Social Services Block Grant 3 0
Special Education Cluster: Special Education--Grants to States--Recovery Act 1 1
Special Education Cluster: Special Education--Preschool Grants--Recovery Act 1 1
Special Programs for the Aging- Title III, Part B- Grants for Supportive Services and Senior Centers 1 1
Special Programs for the Aging- Title III, Part C- Nutrition Services 1 1
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 3 0
State Criminal Alien Assistance Program 0 1
State Fiscal Stabilization Fund--Education State Grants, Recovery Act 0 1
TANF (Temporary Assistance for Needy Families) 3 0
Title I Grants to LEAs (Local Educational Agencies) 1 2
Trade Adjustment Assistance 2 0
Twenty-First Century Community Learning Centers 0 2
Unemployment Insurance 1 0
Veterans Housing - Guaranteed and Insured Loans 0 1
WIA Dislocated Workers 1 0
WIA Youth Activities 1 0
WIC (Supplemental Nutrition Program) 0 1
Workforce Investment Act Adult Program 1 0
Totals 53 69
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