Single Audit Findings for 2011
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 | |||
| Adoption Assistance | 0 | 1 | ||
| AmeriCorps | 1 | 0 | ||
| Block Grants for Community Mental Health Services | 3 | 1 | ||
| Block Grants for Prevention and Treatment of Substance Abuse | 0 | 1 | ||
| Capitalization Grants for Safe Drinking Water State Revolving Fund and AARA-Capitalization Grants for Safe Drinking Water State Revolving Fund | 0 | 1 | ||
| Career and Technical Education--Basic Grants to States | 1 | 2 | ||
| Child Care Development Fund Cluster: ARRA - Child Care and Development Block Grant | 1 | 2 | ||
| Child Care Mandatory and Matching Funds of the Child Care and Development Fund | 0 | 2 | ||
| Child Care and Development Block Grant | 0 | 2 | ||
| Community Development Block Grants/State's Program | 0 | 1 | ||
| Education Jobs Fund | 0 | 2 | ||
| English Language Acquisition Grants | 0 | 3 | ||
| Foster Care--Title IV-E | 0 | 2 | ||
| HIV Care Formula Grants | 1 | 0 | ||
| HOME Investment Partnerships Program | 0 | 1 | ||
| Highway Planning and Construction | 1 | 0 | ||
| Immunization Grants | 0 | 2 | ||
| Improving Teacher Quality State Grants | 0 | 2 | ||
| Low-Income Home Energy Assistance | 3 | 2 | ||
| Medical Assistance Program | 4 | 5 | ||
| Migrant Education - State Grant Program | 0 | 1 | ||
| National School Lunch Program | 1 | 0 | ||
| Rehabilitation Services--Vocational Rehabilitation Grants to States | 0 | 2 | ||
| Rehabilitation Services--Vocational Rehabilitation Grants to States | 0 | 2 | ||
| School Breakfast Program | 1 | 0 | ||
| School Improvement Grants Cluster: School Improvement Grants | 1 | 0 | ||
| School Improvement Grants Cluster: School Improvement Grants, Recovery Act | 2 | 1 | ||
| Social Services Block Grant | 0 | 1 | ||
| Special Education - Grants to States (IDEA, Part B) | 1 | 0 | ||
| Special Education - Preschool Grants (IDEA Preschool) | 1 | 0 | ||
| Special Education Cluster: Special Education--Grants to States--Recovery Act | 1 | 0 | ||
| Special Education Cluster: Special Education--Preschool Grants--Recovery Act | 1 | 0 | ||
| State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | 0 | 1 | ||
| State Criminal Alien Assistance Program | 0 | 1 | ||
| State Fiscal Stabilization Fund--Education State Grants, Recovery Act | 0 | 2 | ||
| TANF (Temporary Assistance for Needy Families) | 0 | 1 | ||
| Tax Credit Assistance Program (Recovery Act Fund) | 0 | 1 | ||
| Title I Grants to LEAs (Local Educational Agencies) | 0 | 3 | ||
| Title I, Part A Cluster: Title I Grants to Local Educational Agencies--Recovery Act | 0 | 2 | ||
| Twenty-First Century Community Learning Centers | 0 | 2 | ||
| Unemployment Insurance | 1 | 1 | ||
| Veterans Housing - Guaranteed and Insured Loans | 0 | 1 | ||
| WIA Dislocated Workers | 0 | 1 | ||
| WIA Youth Activities | 0 | 1 | ||
| WIC (Supplemental Nutrition Program) | 0 | 2 | ||
| Weatherization Assistance for Low-Income Persons (Weatherization) Program | 2 | 0 | ||
| Workforce Investment Act Adult Program | 0 | 1 | ||
| Totals | 27 | 59 | ||