Single Audit Findings for 2009
This table provides you with a high-level summary of the issues we noted during our audit of the major federal programs in terms of deficiencies in the system of internal controls by program. Internal controls include management and program policies, procedures, and guidance that help ensure effective and efficient use of resources; prevention and detection of fraud, waste, and abuse; and the reliability of financial reporting.
| Program | Degree of Internal Control Deficiencies | |||
|---|---|---|---|---|
| Material | Significant | |||
| ARRA--Aging Congregate Nutrition Services for States | 2 | 1 | ||
| ARRA--Aging Home-Delivered Nutrition Services for States | 2 | 1 | ||
| Adoption Assistance | 6 | 2 | ||
| All Programs | 0 | 2 | ||
| AmeriCorps | 2 | 0 | ||
| Block Grants for Community Mental Health Services | 6 | 3 | ||
| Block Grants for Prevention and Treatment of Substance Abuse | 3 | 1 | ||
| Career and Technical Education--Basic Grants to States | 0 | 7 | ||
| Child Care Mandatory and Matching Funds of the Child Care and Development Fund | 0 | 4 | ||
| Child Care and Development Block Grant | 0 | 4 | ||
| Child Support Enforcement | 2 | 2 | ||
| Child Welfare Services- State Grants | 1 | 1 | ||
| Community Development Block Grants/State's Program | 0 | 4 | ||
| DVOP (Disabled Veterans' Outreach Program) | 0 | 1 | ||
| Disaster Grants- Public Assistance | 0 | 1 | ||
| Employment Services/Wagner-Peyser Funded Activities | 0 | 1 | ||
| English Language Acquisition Grants | 1 | 3 | ||
| Federal Family Education Loans (Guaranty Agencies) | 1 | 2 | ||
| Foster Care--Title IV-E | 5 | 2 | ||
| Grants to States for Construction of State Home Facilities | 1 | 4 | ||
| HIV Care Formula Grants | 1 | 3 | ||
| HOME Investment Partnerships Program | 2 | 5 | ||
| Highway Planning and Construction | 1 | 2 | ||
| Improving Teacher Quality State Grants | 1 | 3 | ||
| LVER (Local Veterans' Employment Representative Program) | 0 | 1 | ||
| Low-Income Home Energy Assistance | 2 | 2 | ||
| Medical Assistance Program | 5 | 5 | ||
| Migrant Education - State Grant Program | 0 | 6 | ||
| National Guard Military Operations and Maintenance Projects | 1 | 0 | ||
| National School Lunch Program | 0 | 3 | ||
| Nutrition Services Incentive Program | 3 | 1 | ||
| Occupational Safety and Health-State Program | 0 | 1 | ||
| Promoting Safe and Stable Families | 3 | 1 | ||
| Reading First State Grants | 0 | 2 | ||
| Refugee and Entrant Assistance- State Administered Programs | 2 | 1 | ||
| Rehabilitation Services--Vocational Rehabilitation Grants to States | 2 | 4 | ||
| SCHIP (State Children's Insurance Program) | 0 | 1 | ||
| Safe and Drug-Free Schools and Communities - State Grants | 2 | 0 | ||
| School Breakfast Program | 0 | 3 | ||
| Social Security--Disability Insurance | 0 | 1 | ||
| Social Services Block Grant | 6 | 1 | ||
| Special Education - Grants for Infants and Families with Disabilities | 3 | 2 | ||
| Special Education - Grants to States (IDEA, Part B) | 0 | 4 | ||
| Special Education - Preschool Grants (IDEA Preschool) | 0 | 3 | ||
| Special Education Cluster: Special Education--Grants to States--Recovery Act | 0 | 2 | ||
| Special Education Cluster: Special Education--Preschool Grants--Recovery Act | 0 | 2 | ||
| Special Education--Grants for Infants and Families, Recovery Act | 1 | 0 | ||
| Special Milk Program for Children | 0 | 3 | ||
| Special Programs for the Aging- Title III, Part B- Grants for Supportive Services and Senior Centers | 4 | 1 | ||
| Special Programs for the Aging- Title III, Part C- Nutrition Services | 4 | 1 | ||
| State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | 4 | 2 | ||
| State Criminal Alien Assistance Program | 0 | 1 | ||
| State Fiscal Stabilization Fund--Education State Grants, Recovery Act | 0 | 1 | ||
| Summer Food Service Program for Children | 0 | 3 | ||
| TANF (Temporary Assistance for Needy Families) | 3 | 1 | ||
| Title I, Part A Cluster: Title I Grants to Local Educational Agencies | 1 | 7 | ||
| Title I, Part A Cluster: Title I Grants to Local Educational Agencies--Recovery Act | 1 | 4 | ||
| Trade Adjustment Assistance | 0 | 4 | ||
| Twenty-First Century Community Learning Centers | 0 | 3 | ||
| Unemployment Insurance | 1 | 0 | ||
| WIA Youth Activities | 0 | 1 | ||
| WIC (Supplemental Nutrition Program) | 0 | 2 | ||
| Workforce Investment Act Adult Program | 0 | 1 | ||
| Workforce Investment Act Dislocated Workers | 0 | 1 | ||
| Totals | 85 | 141 | ||