Single Audit Findings for 2013

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
Adoption Assistance 0 1
Block Grants for Community Mental Health Services 1 0
Block Grants for Prevention and Treatment of Substance Abuse 0 2
Career and Technical Education--Basic Grants to States 1 0
Charter Schools 0 1
Charter Schools 0 1
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 0 1
Child Care and Development Block Grant 0 1
Education Jobs 0 2
Food Distribution Center 0 2
Food Distribution Center 0 4
Food Distribution Center 0 2
Formula Grants for Other than Urbanized Areas (Nonurbanized Area Formula Program) 1 2
Foster Care--Title IV-E 0 1
HIV Care Formula Grants 0 2
HOME Investment Partnerships Program 0 2
High-Speed Rail Corridors and Intercity Passenger Rail Service - Capital Assistance Grants (High Speed Rail) 1 3
Highway Planning and Construction 1 1
JAG Program Cluster (ARRA) 1 1
JAG Program Cluster (ARRA) 0 1
Medicaid Cluster 1 4
Medicaid Cluster 1 4
Medical Assistance Program 1 4
Migrant Education - State Grant Program 0 2
National School Lunch Program 0 3
Rehabilitation Services--Vocational Rehabilitation Grants to States 1 1
SCHIP (State Children's Insurance Program) 0 2
School Breakfast Program 0 3
School Improvement Grants Cluster: School Improvement Grants 0 1
School Improvement Grants Cluster: School Improvement Grants, Recovery Act 0 1
Special Education - Grants to States (IDEA, Part B) 0 1
Special Education - Preschool Grants (IDEA Preschool) 0 1
Special Milk Program for Children 0 1
State Survey and Certification of Health Care Providers and Suppliers 1 4
Summer Food Service Program for Children 0 1
Supplemental Nutrition Assistance Program Cluster 1 0
TANF (Temporary Assistance for Needy Families) 0 1
Title I, Part A Cluster: Title I Grants to Local Educational Agencies 0 1
Unemployment Insurance 0 1
WIA Youth Activities 0 3
WIC (Supplemental Nutrition Program) 0 5
Workforce Investment Act Adult Program 0 3
Workforce Investment Act Cluster 0 3
Totals 12 80
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