State Oversight of Local Educational Agency Single Audit Resolution

We issued a management information report to the Department to highlight several areas of concern and some positive practices identified through our audits of SEA oversight of LEA single audit resolution. The results of our audits in the three States (Illinois, Massachusetts, and North Carolina) indicated a need for the Department to take steps to help ensure that these SEAs effectively carry out their responsibilities for oversight of LEA single audit resolution. Other SEAs likely have similar needs, and it is important that SEAs promptly address any weaknesses in their oversight to help ensure that LEAs take appropriate corrective actions identified in single audits to ensure that Federal education funds are reaching the intended recipients and achieving the desired results.