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 10-08 Released March 12, 2010

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 2009. However, the department had several weaknesses as noted in the four findings presented in this report. The department resolved four of five fiscal year 2008 findings.

Key Findings

  • Prior Finding Partially Resolved: The Department of Education did not identify, analyze, and document its internal controls over compliance with federal single audit requirements.
  • The Department of Education did not always verify that it paid local education agencies for actual special education program expenditures.
  • The Department of Education did not comply with federal subrecipient monitoring requirements for the special education program.

Audit Scope

Programs material to the State of Minnesota’s federal program compliance for fiscal year 2009:

  • Child Nutrition Cluster1 (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)

 


1 A cluster of programs is a group of closely related programs that have similar compliance requirements and are treated as a single program.

More Information

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