Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Children, Families & Learning

Selected Programs Administered by the Former Department of Education

Fiscal Year 1995 Statewide Audit;

 

Public Release Date: March 29, 1996 No. 96-12

Agency Background

The 1995 Legislature abolished the Department of Education and created the Department of Children, Families & Learning effective October 1, 1995. This new department assumed the responsibilities and programs formally operated by the Department of Education. Ms. Linda Powell served as the Commissioner of Education until July 28, 1995. The Department of Education administered about $3 billion for state and federal programs. The Governor appointed Bruce Johnson as the first Commissioner of the Department of Children, Families & Learning. The objective for the creation of the new department is to coordinate programs that serve children and families, providing easier access and fewer rules and reporting requirements.

Selected Audit Areas and Conclusions

The audit focused on selected programs previously administered by the Department of Education for the year ended June 30, 1995. Our audit scope was limited to those areas material to Minnesota's Comprehensive Annual Financial Report for fiscal year 1995 and to the Single Audit.

We concluded that the Department of Education's expenditures are presented fairly on Minnesota's Comprehensive Annual Financial Report for fiscal year 1995. We also concluded that the Department of Education complied with most U.S. Office of Management and Budget (OMB) Compliance Supplement general and specific program requirements for major federal programs. However, we found that the department had not complied with some provisions of the Cash Management Improvement Act and the maintenance of effort requirement for the Educationally Deprived Children Program (CFDA # 84.010).

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155