Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Children, Families & Learning

Selected Programs Statewide Audit Fiscal Year 1996

 

Public Release Date: February 28, 1997 No. 97-12

Agency Background

The Department of Children, Families & Learning is responsible for providing educational assistance to school districts and local educational agencies. In addition, the department is responsible for programs that address social and economic concerns. The department funds itself mainly from General Fund appropriations and federal grants. Department expenditures for fiscal year 1996 totaled approximately $3.4 billion. Mr. Robert Wedl is the commissioner of the department.

Selected Audit Areas and Conclusions

Our audit scope included those areas material to the state of Minnesota's Comprehensive Annual Financial Report for the year ended June 30,1996, and to the Single Audit objectives.

We concluded that the Department of Children, Families & Learning's financial activities for the programs included in the Statewide Audit scope are fairly presented in the state of Minnesota's Comprehensive Annual Report for fiscal year 1996. We also concluded that the department complied with the U.S. Office of Management and Budget (OMB) Compliance Supplement general and specific program requirements for major federal programs. However, we did find the following concerns. We determined that the department did not have adequate procedures to ensure the accuracy of entitlements for districts enrolled in the Title I-Educationally Deprived Children Program (CFDA #84.10). The department also lacks important quality control mechanisms in its computing environment for its state and federal programs.

 

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