Our audit identified matters that are considered reportable under Government Auditing Standards and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. These items included: (1) The Department did not report the results of its fiscal monitoring to subrecipients in a timely manner, preventing subrecipients from taking timely corrective action; (2) The Department did not monitor Local Education Agencies (LEAs) and charter high schools to verify that the adjustments to the regulatory adjusted cohort and the resulting adjustments to graduation rates were appropriate; (3) The Department did not have adequate documentation to show that temporary and contract employees' salaries charged to the Race to the Top grant were based on actual time and effort spent working on the grant. (4) The Department did not maintain documentation to evidence the completion, review and communication of subrecipient monitoring results for the Career and Technical Education (CTE) grant program. (5) The Department did not verify all Career and Technical Education secondary (high school) level core performance indicators reported in the Consolidated Annual report (CAR) prior to submission to the U.S. Department of Education; (6) Twenty-First Century Community Learning Center (Twenty-First) program monitors failed to adequately complete monitoring reports. Details about each item are provided in the Findings, Recommendations, and Responses section of the report.

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