Report Summary
Department of Education
Financial Audit
For the Year Ended June 30, 1993
| Public Release Date: April 15, 1994 |
No. 94-15 |
Objectives
Evaluate internal control structure: Policies and procedures for the
distribution of various state and federal programs.
Test compliance with certain finance-related legal provisions.
Conclusions
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- The Special Education computer systems manual is outdated.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.
