Reports


Department of Education including Direct Aid to Public Education for the year ended June 30, 2024

Applicable Fiscal Year: 2024

Report Category: Internal Control and Compliance

Secretariat: Education

Organizations: Department of Education, Direct Aid to Public Education

Summary

AUDIT SUMMARY

 Our audit of the Department of Education and Direct Aid to Public Education; collectively referred to as “Education” throughout this report, for the fiscal year ended June 30, 2024, found:

 

    • proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and reporting system, Education’s internal accounting and reporting system, and attachments submitted to the Department of Accounts;

 

    • one matter involving internal control and its operation necessary to bring to management’s attention that also represents an instance of noncompliance with applicable laws and regulations or other matters that are required to be reported; and

 

    • adequate corrective action with respect to prior audit findings identified as complete in the Findings Summary included in the Appendix.

 

In the section titled “Internal Control and Compliance Finding and Recommendation” we have included our assessment of the conditions and causes resulting in the internal control and compliance finding identified through our audit as well as recommendations for addressing the finding.  Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the finding and develop and appropriately implement adequate corrective actions to resolve the finding as required by the Department of Accounts in Topic 10205 – Agency Response to APA Audit of the Commonwealth Accounting Policies and Procedures Manual.  Those corrective actions may include additional items beyond our recommendation.