Detroit Public Schools Community District: Status of Corrective Actions on Previously Reported Title I-Relevant Control Weaknesses

The objective of our audit was to determine whether Detroit Public Schools Community District (DPSCD) had taken actions that provide reasonable assurance that previously reported audit findings will not reoccur. We limited our audit to evaluating actions taken in response to findings and recommendations relevant to Title I, Part A, of the Elementary and Secondary Education Act of 1965, as amended by the Every Student Succeeds Act (Title I), that were disclosed in reports on audits of Detroit Public Schools issued from January 1, 2008, through December 31, 2016. We concluded that DPSCD had not taken actions sufficient to provide reasonable assurance that previously reported audit findings will not reoccur. As of February 2017, DPSCD had made progress towards implementing such policies and procedures. However, DPSCD had not effectively implemented all of the procedures that its predecessor, Detroit Public Schools, designed to provide reasonable assurance that previously reported findings of unallowable and inadequately documented costs would not reoccur. Specifically, DPSCD had not effectively implemented procedures for approving and documenting personnel, employee travel, and consultant services costs.