PER-2014-3510

The audit found that the Department of Public Instruction's (DPI) 21st Century Community Learning Center grant selection process met federal and state requirements. Also, DPI used consistent criteria to select grant recipients. While DPI used a $2,500 cost-per-student budgetary cap during the application award process, the audit revealed that DPI does not analyze cost-per-student data at year end or program end to determine causes for differences on a grant by grant basis. The audit also found that DPI did not always require grant recipients to pay back identified unallowable or inadequately documented expenses. Finally, the audit revealed that DPI did not always follow its designed procedures to detect inappropriate expenditures or meet its goals for monitoring grant recipients' compliance with state and federal regulations.