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 11-12 Released April 29, 2011

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 2010. However, the department had several weaknesses as noted in the three findings presented in this report. The department resolved two of four fiscal year 2009 findings.

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.
  • Prior Finding Not Resolved: The Department of Education did not comply with federal subrecipient monitoring and notification requirements for federal programs.
  • The Department of Education did not always retain sufficient supporting documentation for reporting two federal programs.

Audit Scope

Programs material to the State of Minnesota’s federal program compliance for fiscal year 2010:

Selected Audit Areas:
  • Child Nutrition Cluster (CFDA 10.553, 10.555, 10.556, 10.559)
  • Child and Adult Care Food (CFDA 10.558)
  • Title 1 – Grants to Local Education Agencies (CFDA 84.010 and 84.389A)
  • Special Education Cluster (CFDA 84.027, 84.173, 84.391A, 84.392A)
  • Improving Teacher Quality State Grants (CFDA 84.367)
  • State Fiscal Stabilization Fund (CFDA 84.394A)
More Information

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