Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Education
Federal Compliance Audit

 

Financial Audit Division Report 12-04

Released March 23, 2012

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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 2011. However, the department had weaknesses as noted in the two findings presented in this report. The department fully resolved one of three fiscal year 2010 findings.

Audit Findings

• Prior Finding Not Resolved: The Department of Education did not identify, analyze, and document its internal controls over compliance with federal single audit requirements.
• Prior Finding Partially Resolved: The Department of Education did not comply with federal subrecipient monitoring and notification requirements for some of its major federal programs.

Audit Scope

Programs material to the State of Minnesota’s federal program compliance for fiscal year 2011:

	Program Title	CFDA
	Child Nutrition Cluster	10.553, 10.555, 10.556, and 10.559
	Child and Adult Care Food	10.558
	Title 1 Cluster – Grants to Local Education Agencies	84.010 and 84.389A
	Special Education Cluster	84.027 and 84.173
	Improving Teacher Quality State Grants	84.367
	Education Jobs Fund	84.410A