Our audit to determine whether the Department effectively monitored and tracked 21st Century Community Learning Centers program performance measures and controls at four SEAs identified areas needing improvement. The four SEAs reviewed were the Alabama State Department of Education, the Florida Department of Education, the Mississippi Department of Education, and the Puerto Rico Department of Education. We found that although the Department tracked program performance measures at the SEAs, neither the Department nor three of the SEAs (Alabama, Mississippi, and Puerto Rico) validated the performance data that the subgrantees submitted. As a result, the Department was unable to ensure that grantees met program objectives. We also found that although the Department monitored the SEAs’ processes to award and monitor subgrants and reported some deficiencies it identified, it did not identify the internal control weaknesses that we found at the selected SEAs. Based on our findings, we made a number of recommendations, including that the Department ensure that SEAs implement written policies, procedures, and monitoring instruments to sufficiently test 21st Century Community Learning Centers performance data and provide reasonable assurance of the accuracy, reliability, and completeness of data reported to the Department. We also recommended that the Department provide sufficient monitoring and oversight of SEAs’ processes to award and monitor 21st Century Community Learning Centers grants to subgrantees.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of Education | U.S. Department of Education's and Selected States' Oversight of the 21st Century Community Learning Centers Program | Audit | Agency-Wide | View Report | |
| Internal Revenue Service | The Taxpayer Protection Program Improves Identity Theft Detection and Limits Taxpayer Burden; However, Case Processing Controls Need to Be Improved | Audit | Agency-Wide | View Report | |
| Office of Personnel Management | Audit of the Information Technology Security Controls of the U.S. Office of Personnel Management's USA Staffing System FY 2013 | Audit | Agency-Wide | View Report | |
| U.S. Agency for International Development | Review of Selected Incurred Costs and Internal Controls for Parents Circle-Family Forum for the Period September 2011, Through December 2012 | Audit |
|
View Report | |
| U.S. Agency for International Development | Audit of USAID/Mexico's Global Climate Change Program | Audit |
|
View Report | |
| U.S. Agency for International Development | Audit of USAID/Bolivia's Health Program | Audit |
|
View Report | |
| Internal Revenue Service | The Purchase Card Program Lacks Consistent Oversight to Identify and Address Inappropriate Use | Audit | Agency-Wide | View Report | |
| U.S. Postal Service | Small Business Growth | Audit | Agency-Wide | View Report | |
| U.S. Agency for International Development | Audit of USAID/Bangladesh's Promoting Democratic Institutions and Practices Program | Audit |
|
View Report | |
| Appalachian Regional Commission | East TN State University | Audit |
|
View Report | |
