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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Management Letter

Department of Children, Families & Learning (CFL)

Fiscal Year Ended June 30, 2000

Key Findings and Recommendations:

  • The department did not properly record Maximum Effort School Loan Fund principal payments on the Minnesota Accounting and Procurement System (MAPS) and did not charge school districts for late payments. CFL should ensure that Maximum Effort School Loan payments are recorded correctly on MAPS. In addition, CFL should charge interest to any school districts that make late payments.
  • The department did not properly record the date of liability for some transactions on MAPS. CFL should ensure that transactions on MAPS have the correct record dates.
  • The department did not correctly prepare the State Per Pupil Expenditure Report for the Title 1 program. CFL incorrectly included debt service expenditures in the calculation of its per pupil expenditure figures. CFL should ensure that reported per pupil expenditure data is calculated in accordance with federal guidelines.

Management Letters address internal control weaknesses and noncompliance issues found during our annual audit of the state's financial statements and federally funded programs. The scope of work in individual agencies is limited. During the fiscal year 2000 audit, our work at the Department of Children, Families & Learning focused on selected state educational aids and seven federal programs.

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708