Department of Education
For the Year Ended June 30, 1993
|Public Release Date: April 15, 1994
Evaluate internal control structure: Policies and procedures
for the distribution of various state and federal programs.
Test compliance with certain finance-related legal provisions.
We found two areas where the internal control structure needed improvement:
- The Special Education computer systems manual is outdated.
- The department does not have proper separation of duties for the Child/Adult
Care Food Program.
We found four departures from finance-related legal provisions:
- The department does not properly monitor carryover funds for the Handicapped
State Grants and Handicapped Preschool Incentives Programs.
- The department does not have an adequate time distribution system to support
employee payroll expenses charged to Special Education Programs.
- The department does not properly record budgeted expenditures on the statewide
accounting system for Handicapped Preschool Incentives.
- The department did not resolve subrecipient audit issues timely.