State Auditor Crit Luallen Releases Adult Education Audits See the Summary Letter See the 2006 Adult Ed Audit Reports |
Crit Luallen |
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(Frankfort - August 2, 2007)
For the third straight year, State Auditor Crit Luallen has released a series of performance audits of local adult education providers from across the state. The current series looked at the administration of basic adult education grants, English literacy/civics grants, and workplace essential skills grants at providers in twenty-nine counties for fiscal year 2006. The total dollar amount of the grants in the audit scope was $7.6 million, and the number of participants surpassed 29,000, with over 1,700 participant records being sampled.
Overall, the providers appear to be managing adult education funds within the parameters established by the Council on Postsecondary Education. Eight providers did not have any reportable exceptions. This was an improvement from four providers for the previous fiscal year. Of the twenty-nine counties audited, only one provider had any disallowed costs. In one county, $9,758 was disallowed because the amount requested for reimbursement was more than the amount recorded in the provider’s accounting system. The provider has since repaid this amount to the Council for Postsecondary Education. The areas tested during these performance audits included financial reporting and compliance, participant eligibility and record keeping, payroll and staff requirements, purchasing/expenditure compliance, professional development reimbursement compliance, and internal controls relating to the grants. To determine the significance and frequency of the findings, a summary of exceptions was complied. This summary documents the frequency of each exception and the number of providers with that exception. The State Auditor’s Division of Performance Audit led the audit, with assistance provided by the Division of Financial Audit. The call for the audit of local adult education providers in the Commonwealth stems from a finding in the State Auditor’s fiscal year 1999 Statewide Single Audit of Kentucky, which stated that “the Department for Adult Education and Literacy should ensure applicable sub-recipient audits are performed and prompt action is taken on audit findings.” |
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