FSA-2012-3510

The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards or OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. These items included: (1) The Department's monitoring procedures were not adequately documented to demonstrate that it performed sufficient monitoring of the Twenty-First Century Community Learning Centers funds. (2) The Department did not have effective controls to ensure the Dun and Bradstreet Data Universal Numbering System (DUNS) numbers were obtained from subrecipients of the Twenty-First Century Community Learning Centers grant. (3) The Department did not have effective controls in place to ensure a monitoring report was provided to each Title I subrecipient monitored and to ensure that corrective action was taken on all monitoring findings. (4) The Department did not have adequate monitoring procedures to ensure subrecipients disbursed federal funds in a timely manner as required by federal and state cash management requirements. (5) The Department did not ensure subrecipients took timely corrective action on issues noted during the fiscal on-site monitoring visits. Details about each item are provided in the Audit Findings and Responses section of the report.