Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Education
Federal Compliance Audit

 

Financial Audit Division Report 09-08 Released March 26, 2009

Conclusion

The Department of Education generally complied with and had controls to ensure compliance with provisions of laws, regulations, contracts, and grants applicable to the federal programs we audited for fiscal year 2008. However, the department had several weaknesses as noted in the five findings presented in this report.

Key Findings

  • The Department of Education did not identify, analyze, and document their internal controls over compliance with federal single audit requirements.
  • The Department of Education did not have adequate controls to ensure that it accurately calculated and received reimbursement for its share of indirect costs from the federal government.

Audit Scope

Programs material to the State of Minnesota’s federal program compliance for fiscal year 2008.

Selected Audit Areas:
  • Child Nutrition Cluster (CFDA 10.553, 10.555, 10.556, and 10.559).
  • Child and Adult Care Food (CFDA 10.558)
  • Title 1 – Grants to Local Education Agencies (CFDA 84.010)
  • Special Education Cluster (CFDA 84.027 and 84.173)
  • Improving Teacher Quality State Grants (CFDA 84.367)
More Information

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