State auditors recommended that LaRue County Adult and Family Education maintain better documentation in its participant files.
This was the fourth year the state auditor’s office was requested to audit the Council on Postsecondary Education’s grant recipients. LaRue County was one of 31 adult education programs reviewed by State Auditor Crit Luallen’s office for the previous fiscal year.
LCAFE served almost 300 students during the audited year, July 1, 2006, to June 30, 2007, program director Sarah Hornback said.
“While audits are somewhat stressful, they help us learn ways to improve our record keeping while we continue our focus on what is most important – helping our adult students reach their academic and family goals,” Hornback said.
Thirteen participants in the LCAFE program were selected at random from the electronic student data, according to the audit report. The examiners checked documentation, assessment testing and achievement of goals. Providers are required to retain records supporting the information submitted electronically through the Adult Education Reporting Information Network.
According to the audit, three participant files “did not contain documentation to support the recorded attendance hours;” three participant files did not “contain evidence of separation due to no activity for 90 consecutive days;” and three Family Literacy participant files did not contain documentation showing the child’s education progress.
The auditors recommended that participant files contain all necessary documentation to support the electronic files and that a policy be formed to address participants who are not making progress.
LCAFE’s response was that the three participants whose files were incomplete were enrolled in the Even Start program. The clerk may have included “parent time” hours in totals in error. Parent time includes reading, writing and budgeting. In the future, a clerk will check attendance for accuracy against a sign-in sheet.
In the future, the clerk will note a participant’s separation from the program and progress reports will be added to the office file.
Other components checked were payroll, personnel files and expenditures. The auditors found those records to be in compliance.
“This is our second audit since I have been the program coordinator for the last eight years or so,” Hornback said. “While we would prefer an audit with no findings, we were pleased that there were no financial issues noted and only minor paperwork issues with a few participant folders. Staff transitions and changing record keeping requirements may have contributed to the few findings noted. We have already taken steps to refine our paperwork so that all required documentation is available in each student's folder.”
Statewide, the audit showed recipients in general to be managing grant money within the parameters set by the state.
The adult education programs have been funded by the Council on Postsecondary Education since 2000. Last year’s grants totaled $11.6 million.
Other counties audited were Adair, Barren, Bath, Bullitt, Butler, Caldwell, Campbell, Casey, Christian, Clay, Cumberland, Daviess, Franklin, Garrard, Grant, Harlan, Hopkins, Kenton, Lawrence, McCreary, Muhlenberg, Nicholas, Ohio, Pike, Whitley and Woodford. Hardin and Jefferson counties had two programs receiving grant money from CPE.
To view the individual program audits, visit www.auditor.ky.gov.