U. S. Department of Education Office of Inspector General Semiannual Report to Congress: N



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HUMAN CAPITAL

ACTION ITEMS

We initiated 20 inspections of human capital action items identified by the Department as

"completed." Our inspections focused on whether the action item was completed as stated,

and whether the action as completed helped the Department accomplish the underlying

objective in the Secretary's Blueprint for Management Excellence.

Our inspections of seven action items determined that in each instance, the action item was

either only partially completed or not completed at all. Specifically, we concluded that the

Department has not completed Blueprint action items for: a workforce plan; a restructuring

analysis; an estimate of the impact of workforce restructuring on improving program

performance; and an analysis of how to improve citizen access.

The Management Improvement Team responsible for the implementation of the Blueprint

acknowledged that "all of the activities outlined in One-ED have not been accomplished as

originally envisioned and therefore it has not had the intended effect on the organization."

The Department recently announced plans to initiate a comprehensive human capital

planning process.

OTHER ACTIVITIES AND ACCOMPLISHMENTS

NONFEDERAL

AUDITS

Participants in Department programs are required to submit annual audits performed by

independent public accountants (IPAs). We perform quality control reviews (QCRs) of

these audits to assess their quality. We completed 54 QCRs of audits conducted by 53

different IPAs, or offices of firms with multiple offices. We concluded that 30 (56%) were

acceptable, 19 (35%) were technically deficient, and 5 (9%) were substandard.

Semiannual Report To Congress: #48

12

We also referred three IPAs to appropriate State Boards of Accountancy and/or the

American Institute of Certified Public Accountants for possible disciplinary action. Two of

the referrals were made for substandard work, in one case because the IPA was practicing

without the required Certified Public Accountant certificate. The referrals for substandard

work were based on QCRs reported in a prior semiannual report.



INTERGOVERNMENTAL

SINGLE AUDIT

PROJECT

We are leading the National Project to Statistically Measure the Quality of Single Audits, a

multi-year interagency project, under the auspices of the President's Council on Integrity

and Efficiency. The purpose of the project is to assess the quality of single audits

submitted to the federal government by grant recipients. We are working with the Office

of Management and Budget, six other federal agencies, and three State Auditors and have

begun substantive planning for the project which will be conducted beginning in late 2004.

Semiannual Report To Congress: #48



13

Reporting Requirements of the Inspector General Act, as amended

Section Requirement

Table

Number

Page

Number

5(a)(1) and

5(a)(2) Significant Problems, Abuses, and Deficiencies

Activities and Accomplishments 1



5(a)(3) Uncompleted Corrective Actions

Recommendations Described in Previous Semiannual Reports on Which Corrective

Action Has Not Been Completed 1 14

5(a)(4) Matters Referred to Prosecutive Authorities

Investigation Services Cumulative Actions (October 1, 2003 to March 31, 2004) 7 27

Statistical Profile 8 32

5(a)(5) and

6(b)(2) Summary of Instances Where Information Was Refused or Not Provided

5(a)(6) Listing of Audit Reports

ED/OIG Audit Services Reports on Education Department Programs and Activities 2 15



5(a)(7) Summary of Significant Audits

Activities and Accomplishments



5(a)(8) Audit Reports Containing Questioned Costs

Inspector General Issued Audit Reports with Questioned Costs 4 20



5(a)(9) Audit Reports Containing Recommendations That Funds Be Put to Better

Use

Inspector General Issued Audit Reports with Recommendations for Better Use of

Funds 5 21

5(a)(10) Summary of Unresolved Audit Reports Issued Prior to the Beginning of

the Reporting Period

Unresolved Reports Issued Prior to October 1, 2003 6 21



5(a)(11) Significant Revised Management Decisions

5(a)(12) Significant Management Decisions with Which OIG Disagreed

5(a)(13) Unmet Intermediate Target Dates Established by the Department Under

the Federal Financial Management Improvement Act of 1996

Semiannual Report To Congress: #48



14

Table 1: Recommendations Described in Previous Semiannual

Reports on Which Corrective Action Has Not Been Completed

Report

Number

Report Title (Prior Semiannual

Report [SAR] Number and Page)

Date

Issued

Date

Resolved

Total

Monetary

Findings

Number of

Recommendations Latest

Target

Date Open Closed

Section 5(a)(3) of the Inspector General Act as amended requires a listing of each report resolved before the commencement of the

reporting period for which management has not completed corrective action. The reports listed below are OIG internal and nationwide

audit reports.



NEW AUDITS SINCE LAST REPORTING PERIOD

Office of the Chief Financial Officer (OCFO)

A07-B0016 The Department's Management Controls

Over Discretionary Grants Need to be

Strengthened to Ensure Grant Accountability

(SAR 45, pg. 17)

9/26/02 1/31/03 3 2 9/30/04

A19-B0009 Audit to Evaluate the U.S. Department of

Education's Process for Identifying and

Monitoring High-Risk Contracts that

Support Office of Educational Research and

Improvement (OERI) Programs (SAR 45,

pg. 2)


9/20/02 2/28/03 6 14 4/16/04

Office of the Chief Information Officer (OCIO)

A07-C0001 Audit of Enterprise Architecture (SAR 45,

pg. 3)


9/30/02 1/31/03 2 2 6/30/04

Office of Federal Student Aid (FSA)

A03-B0001 Audit Procedures at Federal Student Aid

(FSA) for Monitoring the Ability-to-Benefit

(ATB) Test Publishers Approved by the U.S.

Department of Education (ED): American

College Testing (ACT), The College Board,

CTB/McGraw-Hill and Wonderlic, Inc.

(Wonderlic) (SAR 45, pg. 9)

8/22/02 3/7/03 1 3 10/31/04



AUDITS REPORTED IN PREVIOUS SEMIANNUAL REPORTS

Office of the Chief Financial Officer (OCFO)

A03-B0018 Audit of the U.S. Department of Education's

Discretionary Grants Monitoring Process

(SAR 44, pg. 3)

10/24/01 3/26/02 2 0 9/30/04



Office of Federal Student Aid (FSA)

A05-A0025 Great Lakes Higher Education Guaranty

Corporation's (Great Lakes Guaranty)

Administration of the Federal Family

Education Loan (FFEL) Program Federal

and Operating Funds (SAR 42, pg. 22)

3/30/01 1/31/02 4 3 12/31/04



A06-A0020 Audit of the Effectiveness of the

Department's Student Financial Aid

Application Verification Process (SAR 44,

pg. 7)


3/28/02 6/30/02 * 4 *

* Documentation supporting closure of corrective actions were unavailable for the Department to close audit prior to end of reporting

period (3/31/2004).

Semiannual Report To Congress: #48



15

Table 2: ED/OIG Audit Services Reports on Education Department

Programs and Activities (October 1, 2003 to March 31, 2004)

Report

Number Report Title

Date

Issued

Questioned

Costs*

Unsupported

Costs

No. of

Recommendations

Section 5(a)(6) of the Inspector General Act of 1978 as amended requires a listing of each report completed by OIG during the

reporting period. During this period, ED/OIG Audit Services issued 58 products. These include 41 audit reports and 17 alternative

products1, which include 3 attestation reports, 4 interim audit memoranda, 2 alert memoranda, 1 management information report, 6

audit closeout memoranda/letters, and 1 memorandum relating to results of preaward audit services performed. The audit reports and

alternative products2 are listed below.



AUDIT REPORTS

Institute of Education Sciences (IES)

A03-D0021 Audit of the Education Resources Information Center

(ERIC) Clearinghouse on Teaching and Teacher

Education (CTTE) at the American Association of

Colleges for Teacher Education (AACTE)

3/8/04 0


Office of the Chief Financial Officer (OCFO)

A02-D0007 Audit of the New York City Department of Education

(NYCDOE) Manhattan High Schools Superintendent's

District's (District) Administration of the 21st Century

Community Learning Centers (21st CCLC) Program

11/24/03 $61,776 7

A03-D0011 Audit of Raytheon's Administration of the National

Student Loan Data System Contract

12/3/03 $78,905 4



A04-C0019 Stillman College's Administration of the Federal TRIO

Programs Needs Improvement

10/15/03 $313,545 10

A04-D0001 North Alabama Center for Educational Excellence's

Administration of the TRIO Programs Needs

Improvement (Office of Postsecondary Education

(OPE) also designated as action official)

11/24/03 $553,220 $324,164 14



A04-D0013 Stillman College's Administration of the Title III, Part

B, Strengthening Historically Black Colleges and

Universities Program (OPE also designated as action

official)

12/30/03 $76,151 4



A05-D0017 Audit of the University of Illinois at Chicago's (UIC)

Gaining Early Awareness and Readiness for

Undergraduate Programs (GEAR UP) project (OPE

also designated as action official)

1/14/04 $1,018,212 4



A05-D0018 Audit of the Cesar Chavez Middle School's (School)

use of U.S. Department of Education (ED) funds for the

period July 1, 2001, through June 30, 2002 (2001-2002

fiscal year) (Office of Innovation and Improvement



(OII) also designated as action official)

10/30/03 $13,099 $183,706 3



A05-D0023 Audit of the Aztlan Academy's (Academy) use of U.S.

Department of Education (ED) funds for the period July

1, 2001, through June 30, 2002 (2002 fiscal year) (OII

also designated as action official)

10/14/03 $148,440 2



A05-D0026 Audit of the Country Gardens Charter School's

(School) use of U.S. Department of Education (ED)

funds for the period October 1, 2001, through

September 30, 2002 (project period) (OII also



designated as action official)

10/10/03 2

Semiannual Report To Congress: #48

16

A05-D0027 Audit of the James Madison Preparatory School's

(School) use of U.S. Department of Education (ED)

funds for the period July 1, 2001, through June 30, 2002

(2001-2002 fiscal year) (OII also designated as action



official)

11/21/03 $5,540 2



A05-D0028 Audit of the Sonoran Science Academy's (Academy)

use of U.S. Department of Education (ED) funds for the

period August 1, 2001, through July 31, 2002 (project

period) (OII also designated as action official)

11/19/03 $19,534 2

A05-D0029 Audit of the Sonoran Desert School's (School) use of

U.S. Department of Education (ED) funds for the

period September 1, 2001, through August 31, 2002

(project period) (OII also designated as action official)

10/31/03 $37,452 4

A05-D0037 Audit of the Future Teachers of Chicago/Illinois'

(Future Teachers) Teacher Recruitment Grant No.

P336C020025 (Grant) for the period October 1, 2002,

through June 30, 2003 (OPE also designated as action



official)

3/23/04 $365,296 3



A06-D0017 Audit of the 21st Century Community Learning Centers

(21st Century) grant to Project ASCEND (After School

and Community Enrichment for a New Direction) for

the period June 1, 2001, through March 31, 2003



(Office of Elementary and Secondary Education

(OESE) also designated as action official)

2/11/04 $169,247 $147,386 3



A06-D0027 Audit of Magdalena Municipal Schools' (Magdalena)

administration of the Gaining Early Awareness and

Readiness for Undergraduate Programs (GEAR UP)

grant for the period September 15, 2000, through

September 30, 2003 (OPE also designated as action

official)

3/30/04 $17,430 $4,333 5



A07-D0001 Audit of the Talent Search Program at the University of

New Hampshire

1/15/04 1

A07-D0009 Audit of the Talent Search Program at Wahupa

Educational Services (Wahupa)

11/25/03 $122,900 4

A07-D0015 Audit of the Talent Search (TS) program at

Communities in Schools of San Antonio (CIS)

1/29/04 $298,349 4

A09-D0012 Alum Rock Union Elementary School District's

Administration of the 21st Century Community

Learning Centers Grant No. S287A000487 (OESE also

designated as action official)

3/17/04 $65,523 $139,741 11



A09-D0015 Gonzales Unified School District's Administration of

the 21st Century Community Learning Centers Grant

No. S287A000704 (OESE also designated as action

official)

12/19/03 $55,682 $418,323 4



A17-D0001 United States Department of Education: Office of the

Chief Financial Officer Contracting and Purchasing

Operations Compliance with Appropriation Law

10/6/03 $28 9



Table 2: ED/OIG Audit Services Reports on Education Department

Programs and Activities (October 1, 2003 to March 31, 2004) (Cont.)

Report

Number Report Title

Date

Issued

Questioned

Costs*

Unsupported

Costs

No. of

Recommendations

Semiannual Report To Congress: #48



17

A17-D0007 Audits of the U.S. Department of Education's financial

statements for fiscal years 2003 and 2002 (Included in



ED FY 2003 Performance and Accountability Report -

Office of Management/Office of the Chief Information

Officer (OM/OCIO) also designated as action official)

11/14/03 8

A17-E0002 MANAGEMENT LETTER Fiscal Years 2003 and

2002 Financial Statement Audits U.S. Department of

Education and Federal Student Aid (OM/OCIO and

Office of Federal Student Aid (FSA) also designated as

action officials)

12/22/03 9



A19-C0004 Audit of Funds Not Recovered Due to the Statute of

Limitations (Office of General Counsel (OGC) also



designated as action official)(See note at end of table)

1/6/04 14



Office of Elementary and Secondary Education (OESE)

A02-D0014 Puerto Rico Department of Education's (PRDE) Title I

Expenditures for the period, July 1, 2002 to December

31, 2002 (See note at end of table)

3/30/04 $49,536 9



A02-D0016 New York City Department of Education's Use of

Computer Equipment to Support the E-Rate Program

3/30/04 1

A05-D0008 Audit of 20 Arizona charter schools' uses of U.S.

Department of Education (ED) funds for the period

October 1, 2000, through September 30, 2001 (Office of

Special Education and Rehabilitative Services (OSERS)

also designated as action official)

11/6/03 $1,218,839 $46,104 10



A05-D0021 Audit of the Detroit City School District's (District)

administration of Title I, Part A (Title I) of the

Elementary and Secondary Education Act of 1965, as

amended (the Act), Set-Aside programs for the period

July 1, 2002, through May 31, 2003

11/21/03 $278,414 10



Office of Federal Student Aid (FSA)

A05-D0020 Audit of the Administration of the Federal Pell Grant

(Pell) program by The Alexander Institute (Institute)

during the period September 28, 2000, through June 30,

2003


12/11/03 $1,718,869 1

A06-D0016 Audit of National Education Center-Spartan School of

Aeronautics' compliance with Student Financial

Assistance program eligibility requirements, under

Title IV of the Higher Education Act of 1965, as

amended (HEA)

2/19/04 $312,149 4



A07-C0032 Audit of the New Jersey Higher Education Student

Assistance Authority's (HESAA) monitoring of law

firms (special counsels) providing collection services to

HESAA


3/3/04 $11,059 10

A11-D0002 Audit of the Implementation of Electronic Signatures

for Select Federal Student Aid (FSA) Transactions

(OM/OCIO also designated as action official)

3/31/04 8

A17-D0008 AUDITED FINANCIAL STATEMENTS U.S.

Department of Education Federal Student Aid Years

Ended September 30, 2003 and 2002

11/14/03 8



Table 2: ED/OIG Audit Services Reports on Education Department

Programs and Activities (October 1, 2003 to March 31, 2004) (Cont.)

Report

Number Report Title

Date

Issued

Questioned

Costs*

Unsupported

Costs

No. of

Recommendations

Semiannual Report To Congress: #48



18

A19-D0002 Audit of the Department of Education's (Department)

monitoring of private collection agency contractors



(OCFO also designated as action official)

12/23/03 6



Office of Innovation and Improvement (OII)

A09-D0018 Charter Schools' Access to Title I and IDEA, Part B

Funds in the State of California (OESE also designated



as action official)(See note at end of table)

3/29/04 12



Office of Management (OM)

A19-C0005 Audit of the Accuracy and Completeness of Personnel

Data


11/12/03 9

Office of Postsecondary Education (OPE)

A03-C0017 Audit to Determine if Cohort Default Rates Provide

Sufficient Information on Defaults in the Title IV Loan

Programs (FSA also designated as action official)

12/22/03 4



Office of Special Education and Rehabilitative Services (OSERS)

A02-D0020 Puerto Rico Department of Education's (PRDE) Special

Education Expenditures for the period, July 1, 2002 to

December 31, 2002 (See note at end of table)

3/30/04 $122,901 9



A09-C0025 Charter Schools Access to IDEA, Part B Funds in the

State of New York

11/19/03 5

Office of Vocational and Adult Education (OVAE)

A04-D0007 Kentucky Department of Technical Education's

Management Controls Over Perkins III Performance

Data Needs Strengthening

10/20/03 8



ALTERNATIVE PRODUCTS

Office of the Chief Financial Officer (OCFO)

A05-D0042 Survey of the Illinois State Board of Education's (ISBE)

monitoring and resolution of Local Education Agency

(LEA) single audits for the period July 1, 2001, through

June 30, 2002 (Audit Closeout Letter)

11/24/03


A17-E0003 AGREED-UPON PROCEDURES REPORT Fiscal

Year 2003 Federal Agencies' Centralized Trial-Balance

System (Attestation Report)

12/22/03


A17-E0004 FEDERAL INTRAGOVERNMENTAL ACTIVITY

AND BALANCES AGREED-UPON PROCEDURES

REPORT (Attestation Report)

1/23/04


Office of the Deputy Secretary (ODS)

S03-E0005 Office of Inspector General's Independent Report on

the U.S. Department of Education's Detailed

Accounting of Fiscal Year 2003 Drug Control Funds,

dated January 21, 2004 (Attestation Report)

1/27/04


Office of English Language Acquisition (OELA)

A19-E0010 Audit of Audit Followup Process - External Audits



(Audit Closeout Letter)

3/16/04


Table 2: ED/OIG Audit Services Reports on Education Department

Programs and Activities (October 1, 2003 to March 31, 2004) (Cont.)

Report

Number Report Title

Date

Issued

Questioned

Costs*

Unsupported

Costs

No. of

Recommendations

Semiannual Report To Congress: #48



19

Office of Elementary and Secondary Education (OESE)

X05-D0016 Best Practices for Management Controls Over Scoring

of the State Assessments Required Under the No Child

Left Behind Act of 2001 (Management Information



Report State and Local No. 04-01)

2/3/04 1**



Office of Federal Student Aid (FSA)

A04-D0016 Comparison of FFEL and FAFSA Data (Audit Closeout



Memorandum)

3/5/04


A05-E0010 Audit Survey of Cincinnati State Technical and

Community College's (College) Title IV, Higher

Education Act of 1965, as amended, (HEA) programs

(Audit Closeout Letter)

1/27/04


Office of Postsecondary Education (OPE)

A04-D0022 Review of Greenville Technical College's Title III

Program (Audit Closeout Letter)

12/8/03


A19-E0011 Audit of Audit Followup Process - External Audits

(Audit Closeout Letter)

3/16/04


* For purposes of this schedule, questioned costs would also include other recommended recoveries.

** These are suggestions and not recommendations and will not be tracked or follow the audit resolution process.

Note - We identified $7,383,859 in better use of funds in audit A19-C0004; $151,205,677 in better use of funds in audit A02-

D0014; $5,600,000 in better use of funds in audit A09-D0018; $79,515,522 in better use of funds in audit A02-D0020; and

$629,328 in better use of funds in an alert memorandum that was not identified individually.

1DESCRIPTION OF ALTERNATIVE PRODUCTS


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