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



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Interim audit memoranda/letters are used to notify ED management or the audited entity of a serious and urgent condition or

issue identified during an on-going audit assignment when there is a strong likelihood that waiting until the audit report’s issuance

would result in the loss of an opportunity to prevent or curtail significant harm to the ED interest.

Alert memoranda are prepared when auditors identify a serious condition requiring immediate ED management action that is

either outside the agreed-upon objectives of an on-going audit assignment or is identified while engaged in work not related to an

on-going assignment when an audit report will not be issued.

Management information reports provide ED management with information derived from audits (when the issuance of an audit

report is not appropriate) or special projects that may be useful in its program administration or conduct of program activities.



Audit closeout memoranda/letters are issued to provide written notification to auditees of audit closure when the decision is

made to close an assignment without issuing an audit report.



Preaward audit services are provided by OIG in response to requests by ED contracting or program office staffs. These

normally include making as assessment of an offeror’s accounting system and performing field pricing support.



Attestation reports convey the results of attestation engagements performed within the context of their stated scope and

objective(s). Attestation engagements can cover a broad range of financial or non-financial subjects and can be part of a financial

audit or performance audit. They include the examination, review, or performance of agreed-upon procedures on a subject matter

or an assertion about a subject matter and reporting on the results.

2The 4 interim audit memoranda, the 2 alert memoranda, and the 1 preaward audit services memorandum are not identified

individually as they are not publicly distributed and are not posted on the OIG Internet website.



Table 3: Other ED/OIG Reports on Education Department Programs

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

Report Number Title of Report Date Issued

I13C0017 Emergency Evacuation of People with Disabilities in Department of Education

Facilities

12/8/03


I13D0014 Guard Quality Assurance Issues at the Mary E. Switzer Building 2/27/04

I13D0019 One ED Report 2/13/04



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



20

I13D0026 Completion of Blueprint for Management Excellence Action Items 63 & 71:

Develop an Overarching Vision of Human Capital and Estimate the Impact of

Restructuring on Improving Performance

3/9/04


I13E0007 Completion of Blueprint for Management Excellence Action Item 181: Establish a

New Strategic Investment Office

3/9/04

I13E0005 Completion of Blueprint for Management Excellence Blueprint Action Item 171:

Policy on Probationary Employees

3/11/04

I13D0021 Completion of Blueprint for Management Excellence Action Items 65 & 66:

Workforce Planning, Restructuring and Implementation

3/15/04

I13E0013 Completion of Blueprint for Management Excellence Action Items 153, 154 & 155:

Organizational Layers, Supervisory Ratio and Improved Citizen Access

3/15/04

I13E0008 Completion of Blueprint for Management Excellence Action Item 172: Annual



Review of Position Descriptions

3/22/04


I13E0004 Completion of Blueprint for Management Excellence Action Item 126: Revision and

Completion of New Disciplinary Standards

3/24/04

I13D0022 Completion of Blueprint for Management Excellence Action Item 179:



Implementation of New Employee Survey Process

3/26/04


I13E0009 Completion of Blueprint for Management Excellence Action Item 218:

Communication of the Department's Values, Desired Outcomes of One ED and

Desired Behaviors of Managers and Employees

3/30/04


I13E0003 Completion of Blueprint for Management Excellence Action Item 169: Publication

of Special Hiring Authorities

3/31/04

Table 4: Inspector General Issued Audit Reports with Questioned

Costs

Number

Questioned1

Costs

Unsupported2

Costs

A. For which no management decision has been made before the

commencement of the reporting period (as adjusted)3

65 $309,322,2163 $40,877,270

B. Which were issued during the reporting period 26 $8,395,853 $3,394,648

Subtotals (A + B) 91 $317,718,069 $44,271,918

C. For which a management decision was made during the reporting period 12 $144,616,636 $859,929

(i) Dollar value of disallowed costs $144,588,386 $859,929

(ii) Dollar value of costs not disallowed $28,250 $0

D. For which no management decision has been made by the end of the

reporting period

79 $173,101,433 $43,411,989

E. For which no management decision was made within six months of issuance 53 $164,705,580 $40,017,341

1Costs are questioned because of either an alleged violation of a provision of a law, regulation, contract, grant, cooperative

agreement, or other agreement or document governing the expenditure of funds, or a finding that the expenditure of funds for the

intended purpose is unnessary or unreasonable. Other recommended recoveries, included in questioned costs, are funds

recommended for reasons other than being questioned or unsupported. The category is usually used for findings involving

recovery of outstanding funds, revenue earned on federal funds, or any interest due ED resulting from the auditee’s use of funds.

Amounts reported for this category are combined with questioned costs for reporting in the Semiannual Report to Congress.

2Unsupported costs are costs that, at the time of the audit, were not supported by adequate documentation. Unsupported costs

are combined with Questioned Costs for reporting in the Semiannual Report to Congress.

3Beginning Balance for Questioned Costs was increased by $40,000 (A05-C0014) to coincide with database.



Table 3: Other ED/OIG Reports on Education Department Programs

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

Report Number Title of Report Date Issued

Semiannual Report To Congress: #48



21

Table 5: Inspector General Issued Audit Reports with

Recommendations For Better Use of Funds

Number Dollar Value

A. For which no management decision has been made before the commencement of the

reporting period (as adjusted)

1 $690,232

B. Which were issued during the reporting period 5 $244,334,386

Subtotals (A + B) 6 $245,024,618

C. For which a management decision was made during the reporting period 1 $7,383,859

(i) Dollar value of recommendations that were agreed to by management $7,383,859

(ii) Dollar value of recommendations that were not agreed to by management $0

D. For which no management decision has been made by the end of the reporting

period

5 $237,640,759



E. For which no management decision was made within six months of issuance 4 $236,950,527

Table 6: Unresolved Reports Issued Prior to October 1, 2003

Report

Number

Report Title

(Prior Semiannual Report [SAR] Number and Page)

Date

Issued

Total

Monetary

Findings

No. of

Recommendations

Section 5(a)(10) of the Inspector General Act as amended requires a listing of each report issued before the commencement of the

reporting period for which no management decision had been made by the end of the reporting period.

New Since Last Reporting Period

Office of the Chief Financial Officer (OCFO)

A04-C0020 Contract Closeout Audit of Office of Educational Research and Improvement

Contract No. RJ96006001 at Appalachia Educational Laboratory (SAR 47, pg. 14)



Status: OCFO has informed us that a modification and a letter requesting return

payment of $85,547 has been prepared. OCFO is in the process of preparing a

program determination letter and audit clearance document to complete the audit.

7/28/03 $344,530 2



A05-D0019 Audit of the C.I. Wilson Academy I's (Academy) use of U.S. Department of

Education (ED) funds for the period July 1, 2001, through June 30, 2002 (2001-

2002 school year) (Office of Innovation and Improvement (OII) also designated as

action official for this report) (SAR 47, pg. 14)

Status: OCFO has informed us that a draft program determination letter is with

the Office of the General Counsel (OGC) for review and comment. OCFO expects

to resolve the audit by June 30, 2004.

9/22/03 $33,827 3



A05-D0030 Audit of the C. I. Wilson Academy II's (Academy) use of U.S. Department of

Education (ED) funds for the period July 1, 2001, through June 30, 2002 (project

period) (OII also designated as action official for this report) (SAR 47, pg. 14)

Status: OCFO informed us that a draft program determination letter is with OGC

for review and comment. OCFO expects to resolve the audit by June 30, 2004.

9/26/03 $63,189 3



A06-C0034 Audit of the Texas Education Agency's (TEA) Treatment of the Costs of Unused

Accrued Vacation Leave of Retiring or Separating Employees (terminal leave) for

the period September 1, 1999, through August 31, 2002 (SAR 47, pg. 14)

Status: OCFO informed us that they are working to resolve the audit.

7/8/03 2


A06-D0014 Audit of the 21st Century Community Learning Centers (21st Century) grant to Mt.

Judea Public School (Mt. Judea) for the period June 1, 2000, through January 31,

2003 (SAR 47, pg. 14)

Status: OCFO informed us that OCFO/Post Audit Group (OCFO/PAG) has several

boxes of documentation recently received from the auditee. OCFO expects to

resolve the audit by September 30, 2004.

9/29/03 $397,500 2

Semiannual Report To Congress: #48

22

A07-D0002 Audit of the Talent Search Program at Case Western Reserve University (CWRU)

(SAR 47, pg. 14)



Status: OCFO informed that they are currently discussing with OPE the issue

involving the number of students served by this project grant. OCFO expects to

resolve the audit by June 30, 2004.

7/11/03 $212,428 5



A09-C0026 Northwest Indian College Administration of the U.S. Department of Education,

Office of Vocational and Adult Education Grant No. V101A990026 (SAR 47, pg.

14)

Status: Office of Vocational and Adult Education (OVAE) informed us that the

audit was placed on administrative stay on March 8, 2004, and staff is reviewing

auditor's working papers and drafting a program determination letter.

9/30/03 $632,241 6



Office of Elementary and Secondary Education (OESE)

A02-C0011 The Virgin Islands Department of Education - St. Thomas/St. John School District's

Control of Equipment Inventory (Office of Special Education and Rehabilitative



Services (OSERS) and OVAE also designated action officials for this report) (SAR

47, pg. 15)



Status: Staff from OESE, OCFO, OSERS, and OVAE are involved in a team effort

to resolve the audit.

6/5/03 $1,451,218 6



A02-C0012 The Virgin Islands Department of Education Did Not Manage Its Federal Education

Funds (SAR 47, pg. 15)



Status: Staff from OESE, OCFO, OSERS, and OVAE are involved in a team effort

to resolve the audit.

9/30/03 $1,542,928 18



A02-C0017 Puerto Rico Department of Education's Administration of Contracts with the

League of United Latin American Citizens National Educational Service Center



(OVAE also designated as action official for this report) (SAR 47, pg. 15)

Status: The audit is in Cooperative Audit Resolution and Oversight Initiative

(CAROI).

6/10/03 $115,390 5



A05-C0029 Audit of Minnesota's local educational agencies' (LEA) allocations of Elementary

and Secondary Education Act, as amended, Title I, Part A, funds to schools for the

period July 1, 2001, through June 30, 2002 (2001-2002 school year) (SAR 47, pg.

15)


Status: The audit was placed on administrative stay on March 31, 2004. OESE is

working to resolve the audit.

9/30/03 * 2



A05-D0009 Audit of Cleveland Municipal School District's Set-Aside Funds for District-Wide

Activities (SAR 47, pg. 15)



Status: The audit was placed on administrative stay on March 31, 2004. OESE is

working to resolve the audit.

8/6/03 $43,067 7



A06-C0031 Audit of the Migrant Education Program at the Florida Department of Education

(SAR 47, pg. 15)



Status: OESE informed us that a program determination letter was issued March

31, 2004. The audit will be removed in the next Semiannual Report.

5/2/03 3


A06-C0032 Kansas Department of Education's Compliance with the Priority for Services

Requirements of the Migrant Education Program (SAR 47, pg. 15)



Status: OESE informed us that a program determination letter was issued March

31, 2004. The audit will be removed in the next Semiannual Report.

5/15/03 3



A06-C0033 California Department of Education's Compliance with the Priority for Services

Requirements of the Migrant Education Program (SAR 47, pg. 15)



Status: OESE informed us that a program determination letter was issued March

31, 2004. The audit will be removed in the next Semiannual Report.

5/30/03 3



Table 6: Unresolved Reports Issued Prior to October 1, 2003 (Cont.)

Report

Number

Report Title

(Prior Semiannual Report [SAR] Number and Page)

Date

Issued

Total

Monetary

Findings

No. of

Recommendations

Semiannual Report To Congress: #48



23

A09-D0014 Charter Schools' Access to Title I Funds in the State of New York (OII is also

designated as action official for this report) (SAR 47, pg. 15)

Status: The audit was placed on administrative stay on March 31, 2004. OESE is

working to resolve the audit.

7/28/03 6



Office of Federal Student Aid (FSA)

A02-B0026 Audit of Taylor Business Institute's Administration of Title IV Student Financial

Assistance Programs (SAR 47, pg. 13)



Status: Audit is being reviewed by FSA New York Case Team.

7/8/03 $2,089 5



A04-B0018 Alcorn State University's Administration of Title IV Student Financial Assistance

Programs Needs Strengthening (SAR 47, pg. 13)



Status: FSA informed us that the audit was resolved on January 30, 2004. The

audit will be removed in the next Semiannual Report.

8/15/03 $342,505 24



A04-B0019 Advanced Career Training Institute's Administration of the Title IV Higher

Education Act Programs (SAR 47, pg. 13)



Status: Audit is being reviewed by FSA Atlanta Case Team.

9/25/03 $7,469,328 14



A06-C0035 Audit of Flight Safety Academy's compliance with Student Financial Assistance

Citizenship and Program Eligibility Requirements, under Title IV of the Higher

Education Act of 1965, as amended (HEA) (SAR 47, pg. 13)

Status: FSA informed us that the audit was resolved on March 5, 2004. The audit

will be removed in the next Semiannual Report.

9/29/03 $5,666,525 3



A07-C0030 Address Match using the Department's Student Financial Assistance (SFA)

Application Processing and Disbursement Systems - the Federal Student Aid's

(FSA) Central Processing System (CPS) and the National Student Loan Data

System (NSLDS) (SAR 47, pg. 13)



Status: FSA staff are working with the Office of Inspector General (OIG) on

resolving one final outstanding issue.

8/25/03 2



Office of Postsecondary Education (OPE)

A07-B0011 Audit of Valencia Community College's Gaining Early Awareness and Readiness

for Undergraduate Programs Matching Requirement (SAR 47, pg. 15)



Status: OPE informed us that they are working on resolving this audit.

5/8/03 $1,822,864 5



Reported in Previous Semiannual Report

Office of the Chief Financial Officer (OCFO)

A03-C0001 Contract closeout audit of costs claimed for Temple University's (TU) Laboratory

for Student Success (LSS), Contract Number RJ96006201, for the period December

11, 1995, through December 16, 2000 (SAR 46, pg. 13)

Status: OCFO informed us that the contract has been reconciled. OCFO is in the

process of preparing a program determination letter and audit clearance document

to complete the audit.

10/25/02 1



A04-C0014 Audit of Kentucky State University's (KSU) compliance with the administration of

the Title III, Part B, Strengthening Historically Black Colleges and Universities

Program (SAR 46, pg. 14)

Status: OCFO informed us that a program determination letter was issued on

March 30, 2004. The audit will be removed in the next Semiannual Report.

3/12/03 $28,083 4



A05-C0026 Audit of Northeastern Illinois University's (NEIU) Administration of the

Developing Institutions - Hispanic-Serving Institutions (HSI) grant for the period

October 1, 2000, through October 31, 2002 (SAR 46, pg. 14)

Status: OCFO informed us that this audit was transferred to OPE for resolution.

2/25/03 $478,261 2



Table 6: Unresolved Reports Issued Prior to October 1, 2003 (Cont.)

Report

Number

Report Title

(Prior Semiannual Report [SAR] Number and Page)

Date

Issued

Total

Monetary

Findings

No. of

Recommendations

Semiannual Report To Congress: #48



24

A07-C0031 Audit of the Talent Search Program at Luther College (SAR 46, pg. 14)

Status: OCFO informed us that OCFO/PAG is revising the draft program

determination letter. OCFO expects to resolve the audit by June 30, 2004.

3/28/03 $219,567 4



Office of Elementary and Secondary Education (OESE)

A01-90006 Puerto Rico Department of Education Needs Major Improvements in Its

Administration of the Even Start Program (SAR 41, pg. 22)



Status: CAROI team effort working on resolution.

9/27/00 $181,305 18



A01-A0004 Puerto Rico Department of Education Did Not Administer Properly a $9,700,000

Contract with National School Services of Puerto Rico (SAR 42, pg. 21)



Status: CAROI team effort working on resolution.

3/28/01 $7,841,493 14



A02-50200 The Puerto Rico Department of Education Must Institute a Time Distribution

System (SAR 36, pg. 13)



Status: CAROI team effort working on resolution.

11/14/97 1



A02-B0012 Puerto Rico Department of Education Did Not Administer Properly Title I

Contracts with National School Services of Puerto Rico for the 1999/2000 and

2000/2001 School Years (SAR 43, pg. 11)

Status: CAROI team effort working on resolution.

9/28/01 $8,412,280 10



A02-B0025 Puerto Rico Department of Education Did Not Administer Properly Three

Contracts with R.V. Research and Management Group, Inc. (SAR 45, pg. 18)



Status: CAROI team effort working on resolution.

9/12/02 $2,146,023 10



A02-C0019 The Virgin Islands Department of Education-St. Croix School District's Control of

Equipment Inventory (OSERS also designated as action official for this report)

(SAR 46, pg. 13)

Status: Staff from OESE, OCFO, OSERS, and OVAE are involved in a team effort

to resolve the audit.

3/31/03 $1,017,416 7



A03-B0023 Audit of Caroline Wilder Harris (C.W. Harris) Elementary School's Federal Grant

Expenditures for the period July 1, 1999, through June 30, 2001 (SAR 45, pg. 18)



Status: OESE informed us that a program determination letter was issued on

September 30, 2003. The audit will be removed in the next Semiannual Report.

9/17/02 $43,159 2



A05-B0011 Audit of the Title I, Part A, Targeted Assistance Schools Grant (Grant)

Administered by the Mount Clemens Community Schools District (District) for the

July 1, 1997, through June 30, 1998, Award Year (SAR 45, pg. 18)

Status: OESE informed us that they are currently developing a program

determination letter.

8/2/02 $338,571 4



A05-C0012 Audit of East Cleveland City Schools' (ECCS) Administration of the 21st Century

Community Learning Centers (21st Century) Grant at Kirk Middle School (Kirk)

for the period June 1, 1998, through December 31, 2001 (SAR 45, pg. 18)

Status: The audit was placed on administrative stay on March 29, 2004. OESE is

working to resolve the audit.

9/18/02 $349,637 9



A05-C0022 Audit of Community Consolidated School District 62's (District) administration of

the 21st Century Community Learning Centers (21st Century) Grant for the period

June 1, 2000, through May 31, 2002 (Office of the Under Secretary (OUS) also

designated as action official for this report) (SAR 46, pg. 13)

Status: The audit was placed on administrative stay on March 29, 2004. OESE is

working to resolve the audit.

2/24/03 $126,709 3


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