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					       U.S. Department of Education




Semiannual Report to Congress on Audit
         Follow-up—No. 42
Semiannual Report to Congress on Audit
         Follow-up—No. 42

     October 1, 2009–March 31, 2010




            U. S. Department of Education
          Office of the Chief Financial Officer
U.S. Department of Education
Arne Duncan
Secretary

Office of the Chief Financial Officer
Thomas P. Skelly
Delegated to perform the functions of the Chief Financial Officer

Financial Improvement and Post Audit Operations
Cara Whitehead
Acting Director

June 2010

This report is in the public domain. Authorization to reproduce it in whole or in part is granted.
While permission to reprint this publication is not necessary, the citation should be: U.S.
Department of Education, Office of the Chief Financial Officer, Financial Improvement and Post
Audit Operations, Semiannual Report to Congress on Audit Follow-up―No. 42, Washington,
D.C., 2010.

To obtain copies of this report,

write to: U.S. Department of Education, Office of the Chief Financial Officer, 550 - 12th Street,
S.W., Washington, DC 20202-4450.

This report is also available on the Department’s Web site at
www.ed.gov/about/offices/list/ocfo/pubs.html.

On request, this publication is available in alternate formats, such as Braille, large print or
computer diskette. For more information, please contact the Department’s Alternate Format
Center at 202-260-0852 or 202-260-0818.
Dear Secretary Duncan:

I am pleased to submit to you, in accordance with the Inspector General Act
Amendments of 1988 (P.L. 100-504), Sec. 106(b), the Department’s 42nd Semiannual
Report to Congress on Audit Follow-up, which covers the six-month period ending
March 31, 2010.

This report highlights the Department’s accomplishments in facilitating the tracking of
and expediting the implementation of recommendations included in Departmental audits
conducted by the Government Accountability Office, Office of Inspector General, and
independent auditors. The report also provides statistical tables as specified in Sec.
106(b)(2), (3) and (4) of the Inspector General Act Amendments of 1988, and
statements with respect to audit reports for which management decisions have been
made but final action has not been taken.

Over the reporting period, Department managers and staff continued their commitment
to implement recommendations designed to correct deficiencies reported in prior
reports. Our efforts in this area and our determination to effectively oversee the audit
resolution process as a whole will continue to receive top priority.

                                                Sincerely,



                                                Thomas P. Skelly
                                                Delegated to perform the functions of
                                                the Chief Financial Officer

Enclosure
iv
                                                          CONTENTS
Letter From the Executive Delegated to Perform
Functions of the Chief Financial Officer………………………….………..…………iii
List of Tables ................................................................................................................ vi
Abbreviations .............................................................................................................. vii
Overview ........................................................................................................................ 1
   Audit Resolution Activity Highlights ......................................................................................... 1
   Audit Follow-up Responsibilities ............................................................................................... 1
   Audit Follow-up System ............................................................................................................. 2
   Semiannual Reporting Requirements ......................................................................................... 3
Chapter One: Audit Resolution .................................................................................... 5
   The Department’s Audit Resolution Process .............................................................................. 5
   Internal Audit Activity ................................................................................................................ 6
Chapter Two: Audit Activities Related to Disallowed Costs and Better Use of
Funds ............................................................................................................................. 7
Chapter Three: Reports Pending Final Action One Year or More After Issuance
of a Management Decision ........................................................................................... 9
Chapter Four: OIG-prepared External Audit Reports ............................................... 15




                                                                     v
                                                           Tables

1. Requirements Governing This Report, by Sections of the
    1988 Amendments to the Inspector General Act .....................................................3

2. U. S. Department of Education Audit Recovery Activities Related to
    Disallowed Costs, as of March 31, 2010..................................................................7

3. U. S. Department of Education Audit Activities Related to Better Use
    of Funds, as of March 31, 2010................................................................................8

4. Total Disallowed Costs Owed the Department Pending Final Action
    One Year or More After Issuance of a Management Decision, by Audit
    Control Number and Reason Action Not Complete...............................….............10

5. OIG-prepared Internal Audit Reports Pending Final Action One Year or
    More After Issuance of a Management Decision, by Various Dates and
    Status......................................................................................................................11

6. OIG-prepared External Audit Reports Pending Final Action After
    Issuance of a Management Decision......................................................................15




                                                               vi
                            Abbreviations

AARTS   Audit Accountability and Resolution Tracking System
BUF     Better Use of Funds
DMCS    Debt Management Collection Services
FSA     Federal Student Aid
GAO     Government Accountability Office
IT      Information Technology
OCFO    Office of the Chief Financial Officer
OCIO    Office of the Chief Information Officer
ODS     Office of the Deputy Secretary
OESE    Office of Elementary and Secondary Education
OGC     Office of the General Counsel
OIG     Office of Inspector General
OMB     Office of Management and Budget
PDL     Program Determination Letter
PO      Principal Office




                                   vii
viii
                                         OVERVIEW
The Department of Education (Department) submits its 42nd Semiannual Report to Congress
on Audit Follow-up in accordance with requirements of Sec. 106(b) of the Inspector General
Act Amendments of 1988. This report provides information on audit resolution activity during
the six-month period from Oct. 1, 2009, through March 31, 2010.

Audit Resolution Activity Highlights

      During the semiannual period, 14 internal audit reports or alternative products
       containing 77 recommendations were issued to the Department. Management’s
       efforts to implement corrective actions to address the Office of Inspector General
       (OIG) and General Accountability Office (GAO) open recommendations to the
       Department resulted in the closure of 115 recommendations including 123 corrective
       actions during this period. As of March 31, 2010, the Department had a total of 70
       open audits containing 181 open corrective actions.

      The Department had 14 internal OIG-prepared audit reports for which final action was
       not taken within one year after the issuance of a management decision (Table 5).
       These audits do not contain disallowed costs.

      Disallowed costs associated with 90 external audit reports totaling $80 million
       (including interest, penalties and administrative costs) remained in the Department’s
       receivables inventory (Table 2). Of this amount, 23 reports ($27 million) were over
       one year old since issuance of a management decision, and 23 reports ($32 million)
       were in appeal status (Table 4). Final action was taken on 111 reports ($7 million)
       during the semiannual period (Table 2).

      Additionally, the Department has 116 OIG-prepared external audit reports pending
       final action after issuance of a management decision (Table 6). Of this amount,
       management decisions were issued on nine reports during this semiannual period.
       Final action for closure was taken on 18 reports during the semiannual period. The
       Office of the Chief Financial Officer (OCFO) is working closely with the principal offices
       (POs) to verify that all corrective actions have been taken prior to closure of these
       audits.

Audit Follow-up Responsibilities

OMB Circular A-50 provides that agency heads are responsible for designating a top
management official to oversee audit follow-up, including resolution and corrective actions.
The chief financial officer is the Department's designated audit follow-up official, whose duties
and responsibilities are:

      Ensuring that a system of cooperative audit resolution and follow-up is documented
       and in place;
      Ensuring that timely responses are made to all audit recommendations;
      Ensuring follow-up on corrective actions; and



                                                1
      Resolving disputes regarding audit-related matters.

Senior officers within the Department are charged with the timely resolution of audit reports
and ensuring that appropriate corrective actions have been taken on agreed-upon audit
recommendations.

Audit Follow-up System

The Audit Accountability and Resolution Tracking System (AARTS) is the Department’s tool
used to track, monitor and report day-to-day on the post-audit status of single audits, GAO
audits, as well as the Department’s OIG-issued internal audits, external audits and alternative
products. (Alternative products are reports or memoranda issued by OIG that are not audit
reports but raise issues that may need to be addressed by management.) AARTS has been
designed with the capability of creating a synergy of information in a single, centralized data
source, thereby allowing Department staff to reduce duplication of effort and obtain and share
data in a more efficient and effective manner. It enables the close coordination of efforts
among various Department POs regarding the review of activities, the sharing of information,
the monitoring of progress, the generation of reports and the performing of trend analyses.

Specifically, AARTS:

      Tracks internal, external and sensitive audits (not shared with the public due to the
       nature of findings), as well as non-audit product types, from issuance of the final audit
       to final disposition;
      Notifies users of audit decisions, and approaching or expired events and transactions;
      Provides office file compatibility and file attachment capabilities;
      Provides a personal portal (digital dashboard) for user-assigned transactions;
      Features a search function to query application (audit report) data; and
      Provides for both a defined as well as an ad hoc report-generation environment.




                                                2
Semiannual Reporting Requirements

Sec. 106(b) of P.L. 100-504, the Inspector General Act Amendments of 1988, specifies the
requirements governing the submission of this report. The following table lists these
requirements and where they are referenced (page numbers) in this report.

Table 1. Requirements Governing This Report, by Sections of the 1988 Amendments to
   the Inspector General Act


      Applicable                            Topic                                          Page(s)
       Section

        106(b)(2)          Statistical tables showing the number of audit                   7 & 10
                           reports and dollar value of disallowed costs.


        106(b)(3)          Statistical tables showing the number of audit                         8
                           reports and the dollar value of
                           recommendations for Better Use of Funds
                           (BUF).


        106(b)(4)          Statement on audit reports where management                      11–18
                           decisions have been made but final action has
                           not been taken within one year of the
                           management decision.

 Source: Sec. 106(b) of P.L. 100-504, the 1988 amendments to the Inspector General Act of 1978.




                                                     3
4
                                       Chapter One
                                      Audit Resolution


The Department’s Audit Resolution Process

The audit resolution process begins with the issuance of a final audit report by OIG, GAO or
independent auditors. The Department resolves two types of audits—external and internal
audits. External audits are reviews of contract-related, grant-related or other activities of
organizations external to, but doing business with, the Department. External audits are
normally issued by the OIG and independent auditors. Internal audits are audits conducted
by headquarters or regional OIG staff or GAO staff. The audits identify deficiencies in and
recommend improvements to Department operations and programs to ensure that federal
education funds are used effectively and efficiently and that program goals are accomplished.
As required by OMB Circular A-50, "Audit Followup," all audit recommendations are to be
resolved within six months of issuance of an audit report. Resolution of all recommendations
occurs when a mangement decision has been made.

A management decision contains two parts: 1) an evaluation of the validity of the findings
and recommendations cited in the audit report; and 2) a decision about the course of action
needed to correct any deficiencies. For external audits, a management decision is presented
in the form of a program determination letter (PDL) to the recipient. For internal audits issued
by OIG, a management decision is made when the program office responsible for the findings
in the audit has developed a corrective action plan to address all recommendations, and OIG
has agreed with the actions. For internal audits issued by GAO, a management decision is
made when the program office responsible for the findings in the audit has developed a
corrective action plan to address all recommendations, and the OCFO has agreed with the
actions.

For external audits, resolution occurs when the program office makes a management
decision and issues a PDL to the grantee. For internal audits, resolution occurs when there
is agreement between the PO and OIG (for OIG audits) or the PO and OCFO (for GAO
audits) on the corrective actions that will be taken to address all of the recommendations
cited in the audit.

An audit is unresolved when: 1) a PDL has not yet been issued for an external audit or 2)
agreement has not been reached between OIG and the PO (for OIG audits) or between
OCFO and the PO (for GAO audits) on the recommended corrective actions identified in an
internal audit.

Both an internal audit and an OIG-prepared external audit can be considered resolved yet
open when there is agreement between OIG and management (for OIG audits) or OCFO and
management (for GAO audits) on the corrective actions that have been or will be taken to
implement the findings and recommendations. An internal audit is completed when all
corrective actions have been implemented.



                                               5
Both an internal audit and an OIG-prepared external audit are closed when the PO has
certified that all corrective actions have been implemented (funds repaid or settlements made
to the Department), and OCFO has verified supporting documentation for corrective actions
and issued a closure memo. An external audit, other than an OIG-prepared audit, is closed
when the PO ensures that all corrective actions have been implemented and funds repaid or
settlement is made to the Department.

Internal Audit Activity

Internal audits include both OIG- and GAO-issued audit reports, in addition to alternative
products issued by the OIG. OCFO monitors the audit resolution and corrective action
progress of each program office. An audit recommendation is resolved when agreement is
reached between the PO and OIG (for OIG audits) or between the PO and OCFO (for GAO
audits) on the corrective actions that will be taken to address the recommendation.
Additionally, when the corrective actions for a recommendation have been implemented, the
recommendation is considered completed.

During the semiannual period, 14 internal audit reports or alternative products containing 77
recommendations were issued to the Department. Management’s efforts to implement
corrective actions to address OIG and GAO open recommendations to the Department
resulted in the completion of 115 recommendations including 123 corrective actions during
this period. As of March 31, 2010, the Department had a total of 70 open audit reports
containing 181 open corrective actions.


.




                                               6
                                       Chapter Two
                     Audit Activities Related to Disallowed Costs and
                                    Better Use of Funds

Table 2 presents statistical information on the Department's audit recovery activities related
to disallowed costs. Disallowed costs are questioned costs that the Department’s
management, in a management decision, has sustained or agreed should not be charged to
the federal government. This table includes external audit reports prepared by both OIG and
independent public auditors for which receivables were established for amounts determined
by management to be due the federal government.


Table 2. U.S. Department of Education Audit Recovery Activities Related to
   Disallowed Costs,* as of March 31, 2010


                     Final Actions                            Number of            Disallowed Costs
                                                               Reports

Balance reported at the end of the previous period                 95                      $76,902,920


Audit reports with management decisions made
  during the period (includes interest, penalty and
  fine accruals)                                                   106                      $9,948,383


Total audit reports pending final action during the
period                                                             201                     $86,851,303


   Minus: Audit reports with final action taken
   during the period (includes collections and other
   reductions)                                                     111                      $6,555,832


Total audit reports pending final action at the end of
   the period                                                      90                      $80,295,471

*Disallowed costs are questioned costs that the Department has sustained or agreed should not be charged to
the federal government.
Source: U.S. Department of Education, Financial Management System.




                                                      7
Table 3 presents required data on the Department’s activities related to recommendations
pertaining to Better Use of Funds (BUF), as well as information on final actions. Activities
from both external and internal audits are included in this table. BUF is a determination that
includes a potential efficiency in the use of funds if certain actions to implement and complete
recommendations were followed that may include any of the following: 1) reductions in
outlays; 2) deobligation of funds from programs or operations; 3) withdrawal of interest
subsidy costs on loans or loan guarantees, insurance or bonds; 4) not incurring costs by
implementing recommended improvements related to the operations of the Department, a
contractor or grantee; or 5) any other savings that are specifically identified.

Table 3. U.S. Department of Education Audit Activities Related to Better Use of Funds,*
   as of March 31, 2010


                                                                           Number of
            Recommendations and Final Actions                                                Dollar Value
                                                                            Reports


 Audit reports with management decisions on which final
   actions had not been taken at the beginning of the                            4            $899,229,158
   period

 Audit reports on which management decisions were made
   during the period                                                             0                         $0

 Total: Audit reports pending final action during the period
    (total of two variables above)                                               4            $899,229,158

 Less: Audit reports on which final action was taken during
    the period (value of two variables directly below)                           0                         $0

     Value of recommendations implemented
     (completed)                                                                 0                         $0

     Value of recommendations that management
     concluded should not or could not be implemented
     or completed                                                                0                         $0

 Audit reports needing final action at the end of the period
   (total less computed value directly above)                                    4            $899,229,158
*Better Use of Funds is a determination that includes potential efficiency if certain actions and recommendations
are followed.
Source: External audit reports prepared by OIG.




                                                        8
                                 Chapter Three
          Reports Pending Final Action One Year or More After Issuance
                           of a Management Decision

Table 4 lists audit reports with disallowed costs owed to the Department for which final action
was not taken within one year of the issuance of a management decision on the report. This
table includes external audit reports prepared by both OIG and independent public auditors.
Disallowed costs are questioned costs that management, in a management decision, has
sustained or agreed should not be charged to the federal government. In this category, the
Department has a total of 23 reports with disallowed costs amounting to $27 million and 23
reports in appeal status amounting to $32 million. Table 4 also provides information that
explains why final action has not been taken.

Reasons final actions are not complete:

      Billing—The debtor is actively being billed. The billing process may have begun a
       long time after the management decision due to a long appeal process.

      Bankruptcy—The debtor has filed for bankruptcy and the case is pending. The
       debtor is not billed as long as the bankruptcy case is unresolved.

      Office of General Counsel (OGC) Review—OGC is negotiating a settlement
       agreement.

      Office of the Chief Financial Officer (OCFO) Review—OCFO is reviewing the
       information provided subsequent to the management decision to determine recovery
       actions to be taken.

      Repayment—The debtor has negotiated a short-term promissory note.




                                               9
 Table 4. Total Disallowed Costs* Owed the Department Pending Final Action One Year
    or More After Issuance of a Management Decision, by Audit Control Number and
    Reason Action Not Complete

   Audit Control       Date of Management            Disallowed              Reason Final Action Not
     Number                  Decision                Costs Owed              Complete After One Year
       02-G0007              03/31/2008                    $31,005                OCFO Review**
        06-90011             09/26/2002                     $7,893                OGC Review***
     02-03-83216             09/05/2008                    $25,971                   Billing
     02-04-41996             01/31/2006                   $925,783                 Bankruptcy
     02-04-41997             01/31/2006                 $2,147,033                 Bankruptcy
     02-04-41998             01/31/2006                 $3,045,274                 Bankruptcy
     02-04-41999             01/31/2006                 $2,932,474                 Bankruptcy
     02-05-62429             01/16/2007                   $128,162                   Billing
     02-07-71857             12/11/2007                   $788,034                 Bankruptcy
     02-07-72000             12/05/2008                   $578,980                 Bankruptcy
     02-98-06144             03/27/2001                   $980,122                 Bankruptcy
     03-07-71802             03/18/2009                 $5,113,973                   Billing
     04-04-73326             01/23/2008                     $7,250                   Billing
     04-06-79655             01/29/2009                    $75,594                Repayment****
     04-07-89355             01/29/2009                    $13,226                Repayment****
     05-05-52000             03/02/2007                   $227,925                 Bankruptcy
     05-07-83852             09/25/2008                     $2,669                   Billing
     06-06-76000             08/21/2007                 $4,504,615                 Bankruptcy
     06-08-81001             07/16/2008                    $71,940                 Bankruptcy
     07-03-02008             12/19/2007                    $19,072                   Billing
     09-02-21999             05/18/2007                 $4,900,163                 Bankruptcy
     09-06-88749             09/30/2008                    $99,987                   Billing
     09-99-19051             04/29/2002                     $1,474                 Bankruptcy

      Subtotal                    ―                     $26,628,619        23 reports listed in this table


      Audits in
       Appeal                     ―                     $31,549,591      23 reports not listed in this table


       TOTAL                      ―                     $58,178,210                   46 reports

*Disallowed costs are questioned costs that the Department has sustained or agreed should not be charged to the
federal government.
**OCFO review–OCFO is reviewing the information provided subsequent to the management decision to
determine recovery actions to be taken.
***OGC review–OGC is negotiating a settlement agreement.
****Repayment–The debtor has negotiated a short-term promissory note.
Source: U.S. Department of Education, Financial Management System.



                                                       10
Table 5 lists each OIG-prepared internal audit report on which final action was not taken within
one year after the issuance of a management decision on the report. In this category, the
Department has a total of 14 reports.

 Table 5. OIG-prepared Internal Audit Reports Pending Final Action One Year or More
       After Issuance of a Management Decision, by Various Dates and Status


 Audit                        Report Title                   Date Issued       Date of
 Control                                                                     Management
 No.                                                                          Decision
 06-H0001     Consolidated State Performance CAP             04/04/2008        12/22/2009
              Report

 Status: Resolved.* Office of Elementary and Secondary Education (OESE) reported
 that all corrective actions have been completed. Closure of the audit is pending OESE’s
 official request for closure and the Office of the Chief Financial Officer’s (OCFO) receipt
 and review of all supporting documentation. Expected completion date is Aug. 31, 2010.

 09-E0014     Departmental Actions to Ensure Charter         10/26/2004        01/10/2005
              Schools’ Access to Federal Funds


 Status: Completed. As of Jan. 8, 2009, the Office of the Deputy Secretary (ODS)
 reported that all corrective actions have been completed. Closure of the audit is pending
 ODS’s official request for closure and OCFO’s receipt and review of all supporting
 documentation. Final action (closure) expected by Aug. 31, 2010.

 11-F0002     Review of Incident Handling Program            10/06/2005        11/16/2005


 Status: Completed. As of April 8, 2009, the Office of the Chief Information Officer
 (OCIO) reported that all corrective actions have been completed. Closure of the audit is
 pending OCIO’s official request for closure and OCFO’s receipt and review of all
 supporting documentation. Final action (closure) expected by May 31, 2010.




                                                11
Table 5 (Cont’d.)
Audit                                                                         Date of
Control                     Report Title                    Date Issued     Management
No.                                                                          Decision
11-F0005    Department’s Development of Oracle              06/26/2007       05/12/2008

Status: Resolved. OCIO and OCFO are working jointly to develop a mandatory project
and contract monitoring curriculum that focuses on establishing and executing a
comprehensive contract monitoring plan for major IT investments. Estimated completion
date is Dec. 31, 2010.

11-F0006    IT Contingency Planning – Asset                 01/31/2006       05/25/2006
            Classification

Status: Completed. As of March 19, 2010, OCIO reported all corrective actions have
been completed. Closure of the audit is pending OCIO’s official request for closure and
OCFO’s receipt and review of all supporting documentation. Final action (closure)
expected by May 31, 2010.

11-G0002    Security Review of the EDC Data Center         09/28/2006         04/9/2007


Status: Completed. As of Sept. 16, 2009, OCIO reported all corrective actions have
been completed. Closure of the audit is pending OCIO’s official request for closure and
OCFO’s receipt and review of all supporting documentation. Final action (closure)
expected by Aug. 31, 2010.

11-I0002    IT Security Controls Over the Debt             09/30/2008        11/18/2008
            Management Collection…

Status: Resolved. Federal Student Aid (FSA) has completed 45 out of 51 corrective
actions related to Private Collection Agency contractors’ Privacy Act training, contingency
planning for Debt Management Collection Services and contractor systems, incident
handling response for those systems, media protection controls, physical and
environmental protection, personnel security controls, information output handling and
data retention, system access controls, and identification and authentication controls
remain. Expected completion date is Sept. 30, 2010.




                                              12
Table 5 (Cont’d.)
Audit                                                                       Date of
Control                    Report Title                  Date Issued      Management
No.                                                                        Decision
11-I0003    IT Security Over DMCS, Phase II              09/30/2008        11/26/2008

Status: Resolved. FSA has completed 37 of 48 corrective actions related to certification
and accreditation controls over Debt Management Collection Services (DMCS),
contractor monitoring, DMCS risk assessments, the DMCS security plan, configuration
management, the DMCS contingency plan, FSA’s incident response and handling
program, safeguarding personally identifiable information, and DMCS access controls,
audit and accountability controls remain. Expected completion date is Dec. 31, 2010.

11-I0009     IT Security Over DMCS, Phase III             09/30/2008       11/26/2008

Status: Resolved. FSA has completed 10 of 16 corrective actions related to security
controls and access to a Debt Management Collection Services subsystem, contingency
planning, media protection controls, and fire protection remain. Expected completion
date is Oct. 01, 2010.

17-H0003     FY 2007 ED Financial Statement Audit         11/15/2007       09/26/2008

Status: Resolved. The Department will enhance controls surrounding information
systems and ensure control processes are implemented in a coordinated manner across
the Department and FSA. Expected completion date is Oct. 4, 2010.

17-I0002    FY 2008 FSA Financial Statement Audit        11/17/2008         01/6/2009

Status: Resolved. FSA reports that two corrective actions related to information
systems controls remain. Expected completion date is June 30, 2010.

19-F0025    Controls Over Excessive Cash Draws by        12/18/2006        09/28/2007
            Grantees

Status: Resolved. The OCIO will design additional fields in the Department’s grant
management system to allow the OCFO’s staff to enter resolution information for
potentially excessive draw downs. OCIO will develop a method for communicating and
sharing payment information among principal offices that provide funding to the same
grantees. Expected completion date is Dec. 31, 2010.




                                             13
Table 5 (Cont’d.)
Audit                                                                                   Date of
Control                         Report Title                       Date Issued        Management
No                                                                                     Decision
19-H0009      Audit of Department Controls Over                    07/01/2008           09/04/2008
              Travel


Status: Completed. As of March 19, 2010, OCIO reported all corrective actions have
been completed. Closure of the audit is pending OCIO’s official request for closure and
OCFO’s receipt and review of all supporting documentation. Final action (closure)
expected by Aug. 31, 2010.

19-H0011      Audit of the Department’s Process for                08/01/2008           08/12/2008
              Disbursing Academic Competitiveness
              Grants and National Science and
              Mathematics Access to Retain Talent
              Grants

Status: Resolved. FSA reports that one corrective action related to possible action
against non participating schools remains. Expected completion date is June 30, 2010.

*All corrective actions have been completed but not verified in AARTS.
Source: The U.S. Department of Education, Audit Accountability and Resolution Tracking System.




                                                    14
                                     Chapter Four
                          OIG-prepared External Audit Reports

Table 6 lists OIG-prepared external audit reports pending final action after issuance of a
management decision as of March 31, 2010. The Department has a total of 116 audits in this
category.

Table 6: OIG-prepared External Audit Reports Pending Final Action After
    Issuance of a Management Decision
 Audit
 Control No.                               Report Title
              Puerto Rico Department of Education Needs Major Improvements in its Administration of the
0190006       Even Start Program
              Puerto Rico Department of Education Needs Major Improvements in its Administration of the
0190007       Safe & Drug Free School Program
              Puerto Rico Department of Education (Administration of $9.7 million for National School
01A0004       Services Contract)

0250200       Puerto Rico Department of Education Needs a Time Distribution System
              Puerto Rico Department of Education - Administration of National School Services of Puerto
02B0012       Rico Title I Contracts
              Puerto Rico Department of Education - Administration of Three Contracts with R.V. Research
02B0025       and Management Group, Inc.
02B0026       Audit of Taylor Business Institute

02C0011       Virgin Islands Department of Education - Purchase and Use of Equipment

02C0017       Puerto Rico Department of Education - League of United Latin American Citizens
02C0019       Virgin Islands Department of Education - St. Croix Inventory Controls

02D0007       New York City Department of Education - Manhattan High School District

02D0014       Puerto Rico Department of Education - Title I Expenditures
02D0020       Puerto Rico Department of Education - Special Education Expenditures

02D0023       Puerto Rico Department of Education - Salaries

02D0028       Audit of Virgin Islands’ Compliance Agreement
02E0003       University of Virgin Islands
              Puerto Rico Department of Education - Administration of Contracts with Rock Solid
02E0007       Technologies

02E0008       New York City Department of Education - Telecommunications
02E0009       Puerto Rico Department of Education - Special Education Program Services

02E0030       Audit of Allowability of William Floyd Union Free School District Title I Expenditures

02E0031       Audit of Allowability of Wyandanch Title I and Title II Expenditures
02F0005       Audit of City of New Haven, Connecticut’s Board of Education
              State Education Agency/Local Education Agency Compliance with No Child Left Behind
02F0006       Choice and Supplemental Services

                                                    15
Audit
Control No.                                             Report Title
              Audit of Puerto Rico Department of Education Salinas School District’s Administration of
02F0017       Education Funds
              Audit of William Floyd Elementary and Secondary Education Act, Title I, Non-Salary
02F0030       Expenses
              Audit of Hempstead, Elementary and Secondary Education Act, Title I Part A, Non-Salary
02G0007       Expenditure
02H0003       Teach for America Inc., Review of ED’s Discretionary Grant Award

02H0006       Virgin Islands Department of Education - 2003 Reopened Consolidated Grants

03A0022       Commissioned Sales & Course Length at Wesley College
03B0013       Lincoln Technical Institute: Review of Ability to Benefit Testing Process

03B0022       Wonderlics’ Controls for Administering the Wonderlics Basic Skills Test

03B0024       American College Testing’s Career Programs Assessment Test Program
03E0008       Audit of the Unsafe School Choice Option

03F0002       Delaware Department of Education

03F0010       Audit of Education Leaders Council Expenditures With Federal Funds
03H0009       Star Technical Institute’s Compliance With 90/10 Rule - Fiscal Years 2004 & 2005

04B0015       Bennett College

04B0018       Alcorn State University - Title IV Programs

04E0002       Georgia Department of Education Title I Allocations

04E0003       Salem College - Professional Judgment
              Audit of Florida Agricultural and Mechanical University’s Title IV Student Financial Assistance
04F0008       Program

04F0011       Georgia Migrant Education

05B0019       Trinity Christian College

05B0033       United Student Aid Funds, Inc. - Reserve Fund

05C0015       American School of Technology

05D0008       Charter School Uses of Federal Funds

05D0009       Title I Set-Aside Funds

05D0017       University of Illinois at Chicago Administration of the Gear–Up Grant Project

05D0018       Cesar Chavez Middle School

05D0021       Detroit Public Schools

05D0023       Aztlan Academy

05D0028       Sonoran Science Academy
05D0038       Michigan Local Education Agency’s Title I Allocations to Schools

05D0040       Illinois Student Assistance Commission’s Review of Lender Due Diligence
                                                   16
Audit
Control No.                                                Report Title
05D0041       University of Illinois at Chicago’s Compliance with Upward Bound Regulations

05E0002       University of Illinois at Chicago’s Administration of Its Student Support Services Program
              State Education Agency’s Monitoring and Resolution of Local Education Agencies’ Single
05E0011       Audits

05E0018       University of Illinois of Chicago’s Compliance with Laws and Regulations
              Michigan State Education Agency’s Compliance with No Child Left Behind Choice and
05F0007       Supplemental Educational Services
05F0018       School District of the City of Detroit’s Use of Title I

05G0031       Columbus City School District’s Compliance with Federal Financial Requirements

05G0032       Ohio Department of Education’s Administration of Its Migrant Education Program

05H0015       Herzing College - Madison

05I0009       Indiana State University Compliance with Upward Bound

0670003       St. Louis University
06A0001       Interactive Learning Systems

06A0003       International Business College

06A0024       Southern Wesleyan University
06C0018       Gretna Career College

06C0034       Texas Education Agency’s Compliance with OMB Circular A-87 Terminal Leave Costs

06C0035       Flight Safety Academy
06D0016       National Education Center Program Eligibility

06F0001       Center for State Scholars Compliance with Regulations

06F0013       Review of Oklahoma’s Migrant Child Count
06F0018       Philander Smith College

06F0021       South Dakota Consolidated State Performance Report

06G0008       Data Quality of Oklahoma Consolidated State Performance Report

06H0010       Eagle Gate College

07A0031       Fontbonne College

07B0001       William Penn College Course Length
07C0032       New Jersey Guaranty Agency Collection Servicers

07E0029       Illinois State Board of Education’s Consolidating Funds in Schoolwide Programs
              Illinois State Education Agency Compliance with No Child Left Behind Choice and
07F0003       Supplemental Education Services

07F0017       NELNET Compliance with the 9.5 Percent Special Allowance


                                                      17
Audit
Control No.                                                 Report Title
07G0012       Vatterott Colleges Title IV Compliance

07G0013       Parental Information & Resource Centers at the Learning Exchange
07H0018       Vatterott College Des Moines Compliance with Higher Education Act of 1965

0790035       William Penn College Commissioned Sales

0970015       Associated Technical College
09C0013       California Student Aid Commission Guaranty Agency Reserve Funds

09D0014       New York Charter Schools Access to Title I Funds

09D0015       Gonzales Unified School District

09D0018       California Charter Schools Access to Federal Funds

09E0015       University of Phoenix - Disbursements

09E0027       Guam Department of Education Quarterly Report Audit
09F0002       Nevada School Choice and Supplemental Education Services

09F0008       University of Phoenix - Return of Title IV Funds

09F0009       ARC Associates
09F0010       Pittsburgh Preschool Community Council, Inc.

09F0012       Learning Excitement, Inc. - Supplemental Education Services Provider

09F0020       Sheldon Jackson College, Sitka, Alaska

09F0022       Progressive Learning

09F0024       California Migrant Student Eligibility

09G0001       MCed Career College

09G0020       Arizona Title I Comparability

09G0023       Free Application for Federal Student Aid - Cerritos Community College

09G0026       Free Application for Federal Student Aid - Morton College
09G0027       Free Application for Federal Student Aid - School of Art Institute of Chicago

09G0029       Free Application for Federal Student Aid - ATI Technical Institute

09G0032       Free Application for Federal Student Aid - American University of Puerto Rico
09G0033       Free Application for Federal Student Aid - East Carolina University

09H0013       California State University Chico Federal Work Study Program

09H0014       San Diego Unified School District Supplementary Early Retirement Plan
14J0001       Audit of Osage County Interlocal Cooperative

14J0002       Audit of Greasy Public School Dependent District

A06I0012      Dallas Nursing Institute Title IV Review
                                                       18
If you would like additional copies of this report, please send your request to:



      Semiannual Report to Congress on Audit Follow-up—No. 42
                    U.S. Department of Education
                 Office of the Chief Financial Officer
                        550 – 12th Street, S.W.
                     Washington, DC 20202-4450



           This report is available on the Department’s Web site at
             http://www.ed.gov/about/offices/list/ocfo/pubs.html.
The Department of Education’s mission is to promote student achievement and preparation for
   global competitiveness by fostering educational excellence and ensuring equal access.
                                        www.ed.gov

				
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