Audit Findings at a Glance


Audit Finding Audit Finding Subject CFDA Responsible Department Unit Head Estimated Completion Date Actual Completion Date Prior Year Status Prior Year Finding Finding Response Attachments Status
2007-01 Preparation of Financial Statements Accounting - Financial Reporting Delores Brown 09/08/2008 - ongoing Repeat 2006-1 View Response
2007-02 Wire Transfer Authorizations Accounting - Cash Management Delores Brown 08/14/2007 08/14/2007 View Response Completed
2007-03 Fraud Risk Management Accounting Delores Brown 06/30/2008 Repeat 2006-4 View Response
2007-04 Establishing Internal Audit CFO Joan McCray 06/30/2008 Repeat 2006-3 View Response
2007-05 Accounts Payable Cutoff Accounting - Accounts Payable Delores Brown 03/31/2008 View Response
2007-06 Capital Asset Impairments Assessment Accounting - Bond/Capital Assets Delores Brown 06/30/2008 View Response
2007-07 Bond Series V Retention Accounting - Bond/Capital Assets Delores Brown 04/15/2008 View Response
2007-08 Accounting for Contingencies - Legal Case Reserve General Counsel Teresa Gueyser 04/11/2008 Repeat 2006-2 View Response
2007-09 Workers' Compensation Accrual Risk Management Ruth Smith 06/30/2008 06/30/2008 Repeat 2006-5 View Response Completed
2007-10 Procurement - Receiving Contracting and Procurement Clarence Tucker 06/30/2008 View Response
2007-11 Accounts Payable Subledger Reconciliation Accounting - Accounts Payable Delores Brown 06/30/2008 View Response
2007-12 Transaction Coding Accounting - Accounts Payable Delores Brown 03/31/2008 - ongoing View Response
2007-13 Prepaid Expenditures Accounting Delores Brown 04/15/2008 - ongoing View Response
2007-14 Payroll and Human Resources - Vacation Accruals and Payouts Accounting - Payroll Delores Brown 09/30/2008 - year end View Response
2007-15 Accounting Policies - Reimbursements Accounting - Payroll Delores Brown 07/31/2007 07/31/2007 View Response Completed
2007-16 Accounting Policies - Vendor Rebates Accounting - Cash Management Delores Brown 07/31/2007 07/31/2007 View Response Completed
2007-17 Revenue Recognition - Payroll Bank Account Reconciliation Accounting - Cash Management Delores Brown 07/31/2007 07/31/2007 View Response Completed
2007-18 SEFA Preparation and Reconciliation Accounting Delores Brown 10/15/2008 - year end Repeat 2006-7 View Response
2007-19 Capital Assets - Use of Service Organizations Accounting - Bond/Capital Assets Delores Brown 06/30/2008 View Response
2007-20 Capital Assets - Construction-In-Progress Accounting Accounting - Bond/Capital Assets Delores Brown 05/01/2008 - ongoing View Response
2007-21 Sale and Lease Contracts - Retention of Executed Copies Facilities Management Nate Taylor 04/30/2008 View Response
2007-22 Cash Receipts - Segregation of Duties Accounting - Cash Management Delores Brown 12/31/2007 12/31/2007 Repeat 2006-13 View Response Completed
2007-23 Bank Reconciliations - Segregation of Duties Accounting - Cash Management Delores Brown 11/30/2007 11/30/2007 Repeat 2006-13 View Response Completed
2007-24 Bank Reconciliations - Timeliness Accounting - Cash Management Delores Brown 01/31/2008 Repeat 2006-14 View Response
2007-25 Payroll Account Bank Reconciliation -Stale Items Accounting - Payroll Delores Brown 11/01/2008 View Response
2007-26 Accounts Payable Bank Reconciliation - Unexplained Variances Acccounting - Cash Management Delores Brown 04/30/2008 View Response
2007-27 Individual Schools Bank Reconciliations - Nonperformance Accounting - Cash Management Delores Brown 06/30/2008 View Response
2007-28 Investment Management - Reporting Accounting - Cash Management Delores Brown 09/30/2008 Repeat 2006-15 View Response
2007-29 Journal Entry Documentation Retention Accounting Delores Brown 12/01/2007 12/01/2007 View Response Completed
2007-30 Journal Entries - Authorization Accounting Delores Brown 04/30/2008 04/30/2008 Repeat 2006-9 View Response
2007-31 Recording and Reconciling Payroll Deductions Accounting - Payroll Delores Brown 11/01/2007 11/01/2007 View Response Completed
2007-32 Overriding Procurement Controls Contracting and Procurement Clarence Tucker 08/30/2008 Repeat 2006-19 View Response
2007-33 IT General Controls - Program Change Testing Information Technology Christopher Nelson 02/01/2008 02/01/2008 View Response Completed
2007-34 IT General Controls - Program Change - Systems Configuration Information Technology Christopher Nelson 05/31/2008 03/31/2008 View Response Completed
2007-35 IT General Controls - Program Change - Access to Libraries Information Technology Christopher Nelson 08/31/2008 View Response
2007-36 IT General Controls - Physical Access to Servers Information Technology Christopher Nelson 12/31/2008 View Response
2007-37 IT General Controls - Physical Access to Data Center Information Technology Christopher Nelson 06/30/2008 07/31/2008 View Response Completed
2007-38 IT General Controls - Logging Critical System Activity Information Technology Christopher Nelson 10/31/2008 View Response
2007-39 IT General Controls - Inadequate Security Settings Information Technology Christopher Nelson 10/31/2008 View Response
2007-40 IT General Controls - Inappropriate Contractor Access to Systems Information Technology Christopher Nelson 11/30/2008 View Response
2007-41 IT General Controls - Direct Update Access to PeopleSoft Information Technology Christopher Nelson 09/30/2008 View Response
2007-42 IT General Controls - Domain Administration Access Information Technology Christopher Nelson 06/30/2008 View Response
2007-43 IT General Controls - Access Review - Segregation of Duties Information Technology Christopher Nelson 04/15/2008 05/31/2008 View Response Completed
2007-44 IT General Controls - Production Job Errors Tracking Information Technology Christopher Nelson 06/30/2008 07/31/2008 View Response Completed
2007-45 Durant Fund Expenditures Accounting - Bond/Capital Assets Delores Brown 07/01/2007 07/01/2007 View Response Completed
2007-46 Procurement Bidding Process Contracting and Procurement Clarence Tucker 05/31/2008 View Response
2007-47 Special Tests and Provisions - Verification of Free & Reduced Price Applications 10.553/10.555 - Child Nutrition Cluster Food Service Nate Taylor 02/29/2008 02/29/2008 View Response
2007-48 Cash Management - Advance Interval 84.357 - Reading First Accounting - Grants Delores Brown 07/01/2007 07/01/2007 View Response Completed
2007-49 Cash Management - Supervisor Review 84.357 - Reading First Accounting - Grants Delores Brown 12/01/2007 12/01/2007 View Response Completed
2007-50 Cash Management - Excess Drawdown Amounts 84.357 - Reading First Accounting - Grants Delores Brown 02/01/2008 02/01/2008 View Response
2007-51 Procurement - Approvals 84.357 - Reading First Program Compliance Saundra Howard-McGee 09/30/2008 View Response
2007-52 Procurement - Suspension and Debarment 84.357 - Reading First Contracting and Procurement Clarence Tucker 06/30/2008 View Response
2007-53 Procurement - Open Competition 84.357 - Reading First Contracting and Procurement Clarence Tucker 05/31/2008 Repeat 2006-33 View Response
2007-54 Allowable Costs/Cost Principles - Fringe Benefits 84.357 - Reading First Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-55 Allowable Costs/Cost Principles - Fringe Benefits 84.357 - Reading First Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-56 Allowable Costs/Cost Principles - Payroll Certifications 84.357 - Reading First Program Compliance Saundra Howard-McGee 06/30/2008 View Response
2007-57 Cash Management - Advance Interval 84.010 - Title I, Part A Accounting - Grants Delores Brown 07/01/2007 07/01/2007 View Response Completed
2007-58 Cash Management - Supervisory Review 84.010 - Title I, Part A Accounting - Grants Delores Brown 12/01/2007 12/01/2007 View Response Completed
2007-59 Cash Management - Excess Draw Amounts 84.010 - Title I, Part A Accounting - Grants Delores Brown 02/01/2008 02/01/2008 View Response
2007-60 Equipment and Real Property Management - Identification 84.010 - Title I, Part A Program Compliance Saundra Howard-McGee 12/31/2008 View Response
2007-61 Equipment and Real Property Management - Physical Count 84.010 - Title I, Part A Program Compliance Saundra Howard-McGee 12/31/2008 Repeat 2006-23 View Response
2007-62 Period Of Availability 84.010 - Title I, Part A Program Compliance Saundra Howard-McGee 09/30/2008 Repeat 2006-21 View Response
2007-63 Procurement and Suspension and Debarment 84.010 - Title I, Part A Contracting and Procurement Clarence Tucker 06/30/2008 View Response
2007-64 Procurement and Suspension and Debarment - Open Competition 84.010 - Title I, Part A Contracting and Procurement Clarence Tucker 05/31/2008 Repeat 2006-33 View Response
2007-65 Reporting 84.010 - Title I, Part A Accounting - Grants Delores Brown 06/30/2008 Repeat 2006-24 View Response
2007-66 Special Tests and Provisions - Schoolwide Plans 84.010 - Title I, Part A Leadership & Educational Accountability Shirley Brown 04/01/2008 View Response
2007-67 Special Tests and Provisions - Comparability 84.010 - Title I, Part A Program Compliance Saundra Howard-McGee 09/30/2008 View Response
2007-68 Allowable Costs/Cost Principles - Fringe Benefits 93.600 - Head Start Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-69 Allowable Costs/Cost Principles - Requisition 93.600 - Head Start Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-70 Allowable Costs/Cost Principles - Expenditures 93.600 - Head Start Accounting Delores Brown 06/30/2008 View Response
2007-71 Matching, Level of Effort, and Earmarking 93.600 - Head Start Early Childhood Wilma Taylor-Costen 06/30/2008 - ongoing 08/25/2008 View Response
2007-72 Procurement and Suspension and Debarment 93.600 - Head Start Contracting and Procurement Clarence Tucker 06/30/2008 Repeat 2006-36 View Response
2007-73 Special Tests and Provisions - Parental Involvement 93.600 - Head Start Early Childhood Wilma Taylor-Costen 03/05/2008 - ongoing 03/05/2008 View Response Completed
2007-74 Special Tests and Provisions - Social Services 93.600 - Head Start Early Childhood Wilma Taylor-Costen 09/05/2008 - ongoing Repeat 2006-37 View Response
2007-75 Special Tests and Provisions - Social Services 93.600 - Head Start Early Childhood Wilma Taylor-Costen 12/05/2008 - ongoing Repeat 2006-37 View Response
2007-76 Special Tests and Provisions - Social Services 93.600 - Head Start Early Childhood Wilma Taylor-Costen 03/05/2008 - ongoing 03/05/2008 Repeat 2006-37 View Response Completed
2007-77 Special Tests and Provisions - Disability Services 93.600 - Head Start Early Childhood Wilma Taylor-Costen 04/30/2008 - ongoing 04/30/2008 Repeat 2006-38 View Response Completed
2007-78 Special Tests and Provisions - Education 93.600 - Head Start Early Childhood Wilma Taylor-Costen 05/31/2008 - ongoing 05/31/2008 View Response Completed
2007-79 Special Tests and Provisions - Personnel Files 93.600 - Head Start Early Childhood Wilma Taylor-Costen 09/05/2008 - ongoing View Response
2007-80 Allowable Costs/Cost Principles - Fringe Benefits 84.287 - 21st Century Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-81 Allowable Costs/Cost Principles - Payroll Certifications 84.287 - 21st Century Program Compliance Saundra Howard-McGee 06/30/2008 View Response
2007-82 Allowable Costs/Cost Principles 84.287 - 21st Century Accounting - Accounts Payable Delores Brown 06/30/2008 View Response
2007-83 Cash Management - Advance Interval 84.287 - 21st Century Accounting - Grants Delores Brown 07/01/2007 07/01/2007 View Response Completed
2007-84 Cash Management - Supervisory Review 84.287 - 21st Century Accounting - Grants Delores Brown 12/01/2007 12/01/2007 View Response Completed
2007-85 Cash Management - Excess Draws 84.287 - 21st Century Accounting - Grants Delores Brown 02/01/2008 02/01/2008 View Response
2007-86 Period Of Availability 84.287 - 21st Century Schools of 21st Century Shirley Brown 04/01/2008 View Response
2007-87 Procurement 84.287 - 21st Century Contracting and Procurement Clarence Tucker 05/31/2008 View Response
2007-88 Procurement and Suspension and Debarment 84.287 - 21st Century Contracting and Procurement Clarence Tucker 06/30/2008 View Response
2007-89 Procurement - Open Competition 84.287 - 21st Century Contracting and Procurement Clarence Tucker 05/31/2008 View Response
2007-90 Special Tests and Provisions - Schoolwide Plans 84.287 - 21st Century Leadership & Educational Accountability Shirley Brown 05/15/2008 View Response
2007-91 Allowable Costs/Cost Principles - Fringe Benefits 84.367 - Title II, Part A Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-92 Allowable Costs/Cost Principles - Missing Invoice 84.367 - Title II, Part A Accounting - Grants Delores Brown 06/30/2008 View Response
2007-93 Cash Management - Advance Interval 84.367 - Title II, Part A Accounting - Grants Delores Brown 07/01/2007 07/01/2007 View Response Completed
2007-94 Cash Management - Supervisory Review 84.367 - Title II, Part A Accounting - Grants Delores Brown 12/01/2007 12/01/2007 View Response Completed
2007-95 Cash Management - Excess Draws 84.367 - Title II, Part A Accounting - Grants Delores Brown 02/01/2008 02/01/2008 View Response
2007-96 Period Of Availability 84.367 - Title II, Part A Program Compliance Saundra Howard-McGee 09/30/2008 View Response
2007-97 Procurement 84.367 - Title II, Part A Contracting and Procurement Clarence Tucker 05/31/2008 View Response
2007-98 Procurement and Suspension and Debarment 84.367 - Title II, Part A Contracting and Procurement Clarence Tucker 06/30/2008 View Response
2007-99 Procurement - Open Competition 84.367 - Title II, Part A Contracting and Procurement Clarence Tucker 05/31/2008 View Response
2007-100 Procurement - Approvals 84.367 - Title II, Part A Program Compliance Saundra Howard-McGee 09/30/2008 View Response
2007-101 Special Tests and Provisions - Schoolwide Programs 84.367 - Title II, Part A Leadership & Educational Accountability Shirley Brown 05/15/2008 View Response
2007-102 Allowable Costs/Cost Principles - Payroll Certifications 84.367 - Title II, Part A Program Compliance Saundra Howard-McGee 06/30/2008 View Response
2007-103 Allowable Costs/Cost Principles - Payroll Certifications 84.027, 84.173 - Special Education Center Program Compliance Saundra Howard-McGee 06/30/2008 View Response
2007-104 Allowable Costs/Cost Principles - Fringe Benefits 84.027, 84.173 - Special Education Center Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-105 Cash Management - Advance Interval 84.027, 84.173 - Special Education Center Accounting - Grants Delores Brown 07/01/2007 07/01/2007 View Response Completed
2007-106 Cash Management - Supervisory Review 84.027, 84.173 - Special Education Center Accounting - Grants Delores Brown 12/01/2007 12/01/2007 View Response Completed
2007-107 Cash Management - Excess Drawdowns 84.027, 84.173 - Special Education Center Accounting - Grants Delores Brown 02/01/2008 02/01/2008 View Response
2007-108 Procurement and Suspension and Debarment 84.027, 84.173 - Special Education Center Contracting and Procurement Clarence Tucker 06/30/2008 View Response
2007-109 Procurement - Open Competition 84.027, 84.173 - Special Education Center Contracting and Procurement Clarence Tucker 05/31/2008 Repeat 2006-33 View Response
2007-110 Special Tests and Provisions - Schoolwide Programs 84.027, 84.173 - Special Education Center Leadership & Educational Accountability Shirley Brown 06/30/2008 View Response
2007-111 Allowable Costs/Cost Principles - Fringe Benefits 84.048 - Vocational Education Financial Information Systems Naga Narayan 06/30/2008 View Response
2007-112 Allowable Costs/Cost Principles - Payroll Certifications 84.048 - Vocational Education Program Compliance Saundra Howard-McGee 06/30/2008 View Response
2007-113 Cash Management - Advance Interval 84.048 - Vocational Education Accounting - Grants Delores Brown 07/01/2007 07/01/2007 View Response Completed
2007-114 Cash Management - Supervisory Review 84.048 - Vocational Education Accounting - Grants Delores Brown 12/01/2007 12/01/2007 View Response Completed
2007-115 Cash Management - Excess Drawdowns 84.048 - Vocational Education Accounting - Grants Delores Brown 02/01/2008 02/01/2008 View Response
2007-116 Equipment and Real Property Management - Identification 84.048 - Vocational Education Program Compliance Saundra Howard-McGee 12/31/2008 View Response
2007-117 Equipment and Real Property Management - Physical Count 84.048 - Vocational Education Program Compliance Saundra Howard-McGee 12/31/2008 View Response
2007-118 Procurement Approvals 84.048 - Vocational Education Contracting and Procurement Clarence Tucker 05/31/2008 View Response
2007-119 Procurement and Suspension and Debarment 84.048 - Vocational Education Contracting and Procurement Clarence Tucker 06/30/2008 View Response
2007-120 Special Tests and Provisions - Schoolwide Programs 84.048 - Vocational Education Leadership & Educational Accountability Shirley Brown 03/28/2008 View Response

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