Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Education
Federal Compliance Audit

 

Financial Audit Division Report 13-14

Released June 28, 2013

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Conclusion

The Minnesota Department of Education generally complied with and had controls to ensure compliance with provisions of laws, regulations, contracts, and grants applicable to the major federal programs we audited for fiscal year 2012. However, the department had weaknesses as noted in the three findings presented in this report.

Audit Findings

• Prior Finding Not Resolved: The Minnesota Department of Education did not identify, analyze, and document its internal controls related to compliance with federal requirements.
• The Minnesota Department of Education did not comply with federal standards for payroll documentation.
• The Department of Education miscalculated the amount of interest owed by the federal government to the state for late reimbursements of federal program costs; it overstated the amount as about $36,500, but the correct amount was about $100.

Audit Scope

Programs material to the State of Minnesota’s federal program compliance for fiscal year 2012:

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, 84.173, 84.391A, and 84.392A
Education Jobs Fund	84.410A