Maricopa county community college district single audit reporting package

              Single Audit
A REPORT
TO THE
ARIZONA LEGISLATURE
Maricopa County
Community College District
June 30, 2002
Financial Audit Division
Debra K. Davenport
Auditor General
The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five
senators and five representatives. Her mission is to provide independent and impartial information and specific
recommendations to improve the operations of state and local government entities. To this end, she provides financial
audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and
conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.auditorgen.state.az.us
Maricopa County Community College District
Single Audit Reporting Package
June 30, 2002
Table of Contents Page
Comprehensive Annual Financial Report
Issued separately
Reports on Compliance and Internal Control
Report on Compliance and on Internal Control over Financial
Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards 1
Report on Compliance with Requirements Applicable to Each
Major Program and on Internal Control over Compliance in
Compliance in Accordance with OMB Circular A-133 3
Schedule of Expenditures of Federal Awards 5
Schedule of Findings and Questioned Costs
Summary of Auditors’ Results 9
Financial Statement Findings 10
District Responses
Corrective Action Plan 11
Summary Schedule of Prior Audit Findings 14
2910 NORTH 44th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553-0051
DEBRA K. DAVENPORT, CPA
AUDITOR GENERAL
STATE OF ARIZONA
OFFICE OF THE
AUDITOR GENERAL WILLIAM THOMSON
DEPUTY AUDITOR GENERAL
Independent Auditors’ Report on Compliance and on Internal Control over
Financial Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
Members of the Arizona State Legislature
The Governing Board of
Maricopa County Community College District
We have audited the basic financial statements of Maricopa County Community College District as of and
for the year ended June 30, 2002, and have issued our report thereon dated January 17, 2003, which was
modified as to consistency because of the implementation of Governmental Accounting Standards Board
Statement No. 35. We conducted our audit in accordance with U.S. generally accepted auditing standards
and the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the District’s basic financial statements are free
of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grants, noncompliance with which could have a direct and material effect on the
determination of basic financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit and, accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance that are required to be reported under
Government Auditing Standards. We also noted certain immaterial instances of noncompliance that we will
report to the District’s management in a separate letter.
Internal Control over Financial Reporting
In planning and performing our audit, we considered the District���s internal control over financial reporting
in order to determine our auditing procedures for the purpose of expressing our opinion on the basic
financial statements and not to provide assurance on internal control over financial reporting. However, we
noted certain matters involving internal control over financial reporting and its operation that we consider
to be reportable conditions. Reportable conditions involve matters coming to our attention relating to
significant deficiencies in the design or operation of internal control over financial reporting that, in our
judgment, could adversely affect the District’s ability to record, process, summarize, and report financial
data consistent with the assertions of management in the basic financial statements. Reportable
conditions are described in the accompanying schedule of findings and questioned costs as items 02-01
and 02-02.
2
A material weakness is a condition in which the design or operation of one or more of the internal control
components does not reduce to a relatively low level the risk that misstatements in amounts that would be
material in relation to the basic financial statements being audited may occur and not be detected within a
timely period by employees in the normal course of performing their assigned functions. Our consideration
of internal control over financial reporting would not necessarily disclose all such internal control matters
that might be reportable conditions and, accordingly, would not necessarily disclose all reportable
conditions that are also considered to be material weaknesses. However, we believe none of the
reportable conditions described above is a material weakness. We also noted certain matters involving
internal control over financial reporting that we will report to the District’s management in a separate letter.
This report is intended solely for the information and use of the members of the Arizona State Legislature,
the Governing Board, federal awarding agencies, and pass-through entities and is not intended to be and
should not be used by anyone other than these specified parties. However, this report is a matter of public
record and its distribution is not limited.
Dennis L. Mattheisen, CPA
Financial Audit Director
January 17, 2003
2910 NORTH 44th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553-0051
DEBRA K. DAVENPORT, CPA
AUDITOR GENERAL
STATE OF ARIZONA
OFFICE OF THE
AUDITOR GENERAL WILLIAM THOMSON
DEPUTY AUDITOR GENERAL
Independent Auditors’ Report on Compliance with Requirements
Applicable to Each Major Program and on Internal Control over Compliance in
Accordance with OMB Circular A-133
Members of the Arizona State Legislature
The Governing Board of
Maricopa County Community College District
Compliance
We have audited the compliance of Maricopa County Community College District with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
June 30, 2002. The District’s major federal programs are identified in the Summary of Auditors’ Results
section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the
requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs
is the responsibility of the District’s management. Our responsibility is to express an opinion on the
District’s compliance based on our audit.
We conducted our audit of compliance in accordance with U.S. generally accepted auditing standards;
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments,
and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform
the audit to obtain reasonable assurance about whether noncompliance with the types of compliance
requirements referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with
those requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not
provide a legal determination on the District’s compliance with those requirements.
In our opinion, Maricopa County Community College District complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the year
ended June 30, 2002.
3
4
Internal Control over Compliance
The District’s management is responsible for establishing and maintaining effective internal control over
compliance with requirements of laws, regulations, contracts, and grants applicable to federal programs.
In planning and performing our audit, we considered the District’s internal control over compliance with
requirements that could have a direct and material effect on a major federal program in order to determine
our auditing procedures for the purpose of expressing our opinion on compliance and to test and report
on internal control over compliance in accordance with OMB Circular A-133.
Our consideration of internal control over compliance would not necessarily disclose all such internal
control matters that might be material weaknesses. A material weakness is a condition in which the design
or operation of one or more of the internal control components does not reduce to a relatively low level the
risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that
would be material in relation to a major federal program being audited may occur and not be detected
within a timely period by employees in the normal course of performing their assigned functions. We noted
no matters involving internal control over compliance and its operation that we consider to be material
weaknesses.
Schedule of Expenditures of Federal Awards
We have audited the District’s basic financial statements as of and for the year ended June 30, 2002, and
have issued our report thereon dated January 17, 2003, which was modified as to consistency because of
the implementation of Governmental Accounting Standards Board Statement No. 35. Our audit was made
for the purpose of forming an opinion on the basic financial statements taken as a whole. The
accompanying schedule of expenditures of federal awards is presented for purposes of additional
analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements.
Such information has been subjected to the auditing procedures applied in the audit of the financial
statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial
statements taken as a whole.
This report is intended solely for the information and use of the members of the Arizona State Legislature,
the Governing Board, federal awarding agencies, and pass-through entities and is not intended to be and
should not be used by anyone other than these specified parties. However, this report is a matter of public
record and its distribution is not limited.
Dennis L. Mattheisen, CPA
Financial Audit Director
March 12, 2003, except for the
schedule of expenditures of federal awards,
for which the date is January 17, 2003
Maricopa County Community College District
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2002
CFDA Pass- Total
Number Pass-Through Direct Through Expenditures
Federal Grantor/Pass-Through Grantor/Program Title (Note 2) Grantor's Number Expenditures Expenditures (Note 3)
U.S. Agency for International Development
Passed through the Association Liaison Office for University
Cooperation in Development
Microenterprise and Health Care Initiatives 02.unknown HNE-A-00-97-00059-00 $ 8,835 $ 40,744 $ 49,579
U.S. Department of Agriculture
Passed through the Arizona Department of Education
Special Milk Program for Children 10.556 KR98-0413/14 17 17
Child and Adult Care Food Program 10.558 07-24-18,
07-24-27,
07-22-03 13,666 13,666
Total U.S. Department of Agriculture 13,683 13,683
U.S. Department of Housing and Urban Development
Direct Grants
Community Development Block Grants/Economic Development
Initiative 14.246 43,236 43,236
Passed through the City of Mesa
Community Development Block Grants/Entitlement Grants 14.218 8250 6,383 6,383
Passed through Maricopa County
Community Development Block Grants/Entitlement Grants 14.218 DG0004 14,655 14,655
Total U.S. Department of Housing and Urban Development 64,274 64,274
U.S. Department of Justice
Passed through the Governor's Office of Community and Family
Programs
Violence Against Women Formula Grants 16.588 A0-0025-003,
AD010270-007 98,879 98,879
U.S. Department of Labor
Passed through the American Association of Community Colleges
Employment Services and Job Training Pilots—Demonstrations
and Research 17.249 X-7046-8-00-80-60 6,700 6,700
U.S. Department of State
Passed through Arizona State University
College and University Affiliations Program 19.406 ASKS-1162 26,432 26,432
Library of Congress
Passed through Education and Research Consortium
American Mind 42.unknown 00G-LIB-ND001 67,194 67,194
National Aeronautics and Space Administration
Passed through Tuskegee University
Aerospace Education Services Program 43.001 30 12090 072 9,431 9,431
National Foundation on the Arts and the Humanities
Passed through San Diego Mesa Community College
Faces of America 45.unknown None 4,350 4,350
National Science Foundation
Direct grants
Education and Human Resources 47.076 849,711 12,460 862,171
Passed through the American Association of Community Colleges
Education and Human Resources 47.076 DUE-0087049 2,765 2,765
Passed through the Arizona Board of Regents
Education and Human Resources 47.076 ESR-0135526 8,815 8,815
Passed through Arizona State University
Education and Human Resources 47.076 01-035 59,773 59,773
(Continued)
See accompanying notes to schedule.
5
Maricopa County Community College District
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2002
(Continued)
CFDA Pass- Total
Number Pass-Through Direct Through Expenditures
Federal Grantor/Pass-Through Grantor/Program Title (Note 2) Grantor's Number Expenditures Expenditures (Note 3)
National Science Foundation (Concl'd)
Passed through the Northeast Center for Telecommunications
Technologies
Education and Human Resources 47.076 None $ 2,639 $ 2,639
Passed through the University of Arizona
Education and Human Resources 47.076 Y541198 129,448 $ 41,628 171,076
Passed through the University of New Mexico
Education and Human Resources 47.076 DUE-0101311 18,833 18,833
Total National Science Foundation 1,071,984 54,088 1,126,072
U.S. Small Business Administration
Direct grants
Small Business Development Center 59.037 559,445 689,747 1,249,192
U.S. Department of Education
Direct grants
Student Financial Assistance Cluster
Federal Supplemental Educational Opportunity Grants 84.007 1,620,260 1,620,260
Federal Family Education Loans 84.032 28,262,449 28,262,449
Federal Work-Study Program 84.033 1,984,457 1,984,457
Federal Perkins Loan Program—Federal Capital Contributions 84.038 1,620,349 1,620,349
Federal Pell Grant Program 84.063 32,099,836 32,099,836
Federal Direct Student Loans 84.268 4,537,984 4,537,984
Total Student Financial Assistance Cluster 70,125,335 70,125,335
Higher Education—Institutional Aid 84.031 876,128 876,128
TRIO Cluster
TRIO—Student Support Services 84.042 379,675 379,675
TRIO—Upward Bound 84.047 285,198 285,198
Total TRIO Cluster 664,873 664,873
Fund for the Improvement of Postsecondary Education 84.116 25,248 25,248
Business and International Education Projects 84.153 80,912 80,912
Total direct grants 71,772,496 71,772,496
Passed through the Arizona Board of Regents
Leveraging Educational Assistance Partnership 84.069 None 198,288 198,288
Eisenhower Professional Development State Grants 84.281 99-0000-02,
992000-03 56,460 56,460
Total passed through the Arizona Board of Regents 254,748 254,748
Passed through the Arizona Department of Education
Adult Education—State Grant Program 84.002 02FAEABE-270579-01A,
01-FAEABE-170579-02A,
02-FAECIV-270579-03A 1,619,409 1,619,409
Tech-Prep Education 84.243 02-FVEDTP-270576-01A,
01-FVEDTP-170576-01A 229,199 917 230,116
Total passed through the Arizona Department of Education 1,848,608 917 1,849,525
Passed through Arizona State University
Special Education—Grants to States 84.027 01-03-ED 38,295 38,295
Bilingual Education—Professional Development 84.195 T195E000022 46,077 46,077
Special Education—Personnel Preparation to Improve Services
and Results for Children with Disabilities 84.325 H325H000087 89,662 89,662
Teacher Quality Enhancement Grants 84.336 00163,
00173 362,990 362,990
Total passed through Arizona State University 537,024 537,024
(Continued)
See accompanying notes to schedule.
6
Maricopa County Community College District
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2002
(Continued)
CFDA Pass- Total
Number Pass-Through Direct Through Expenditures
Federal Grantor/Pass-Through Grantor/Program Title (Note 2) Grantor's Number Expenditures Expenditures (Note 3)
U.S. Department of Education (Concl'd)
Passed through the El Camino Community College District
Training Interpreters for Individuals who are Deaf and
Individuals who are Deaf-Blind 84.160 H160A000009 $ 2,494 $ 2,494
Passed through the Polaris Joint Vocational School District
Technology Innovation Challenge Grants 84.303 R303A980063 458,014 458,014
Passed through the State Board of Directors for Community Colleges
Vocational Education—Basic Grants to States 84.048 30204,
30104 885,562 885,562
Total U.S. Department of Education 75,758,946 $ 917 75,759,863
U.S. Department of Health and Human Services
Passed through the Maricopa County Human Services Department
Head Start 93.600 C-22-01-018-2 4,773 4,773
Corporation for National and Community Service
Direct grants
Learn and Serve America—Higher Education 94.005 149,559 127,909 277,468
Passed through the American Association of Community Colleges
Learn and Serve America—Higher Education 94.005 00LHEDC001 3,673 3,673
Total for Corporation for National and Community Service 153,232 127,909 281,141
Total Expenditures of Federal Awards $ 77,848,158 $ 913,405 $ 78,761,563
See accompanying notes to schedule.
7
Maricopa County Community College District
Notes to Schedule of Expenditures of Federal Awards
Year Ended June 30, 2002
8
Note 1 - Basis of Presentation
The accompanying schedule of expenditures of federal awards includes the federal grant
activity of Maricopa County Community College District and is presented on the accrual basis
of accounting. The information in this schedule is presented in accordance with the
requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Note 2 - Catalog of Federal Domestic Assistance (CFDA) Numbers
The program titles and CFDA numbers were obtained from the federal or pass-through grantor
or the 2000 or 2002 Catalog of Federal Domestic Assistance. When no CFDA number had been
assigned and no contract number exists, the first two digits applicable to the federal agency
were used followed by a period and the word “unknown”.
Note 3 - Loans Outstanding
The expenditures reported on the Schedule of Expenditures of Federal Awards for the Federal
Perkins Loan Program—Federal Capital Contributions (CFDA No. 84.038) included loan
balances outstanding at June 30, 2002, of $1,461,044.
Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2002
9
Summary of Auditors’ Results
Financial Statements
Type of auditors’ report issued: Unqualified
Yes No
Material weakness identified in internal control over financial reporting? X
Reportable conditions identified not considered to be a material weaknesses? X
Noncompliance material to the financial statements noted? X
Federal Awards
Material weakness identified in internal control over major programs? X
Reportable condition identified not considered to be a material weakness? X
(None
reported)
Type of auditors’ report issued on compliance for major programs: Unqualified
Any audit findings disclosed that are required to be reported in accordance with
Circular A-133 (section .510[a])? X
Identification of major programs:
CFDA Number Name of Federal Program or Cluster
47.076 Education and Human Resources
84.002 Adult Basic Education
Student Financial Assistance Cluster:
84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program—Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Loan
Dollar threshold used to distinguish between Type A and Type B programs: $1,330,223
Auditee qualified as low-risk auditee? X
Other Matters
Auditee's summary schedule of prior audit findings required to be reported in
accordance with Circular A-133 (section .315[b])? X
Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2002
10
Financial Statement Findings
02-01
The District needs to continue its efforts to establish necessary internal
control over external access to its information technology (IT) resources
The District has not implemented adequate security over external access to its IT resources. Since the
District is moving to a web-based environment, the District is more vulnerable to unauthorized external
access. The District’s student information system is exposed to external access and manipulation. Similar
findings included in our single audit report in the prior year have been partially addressed. However, the
District has yet to implement measures to restrict external access to the District’s student information
system at the campus level. Additionally, the District should proactively configure and monitor IT resources
for security at the campus level.
To follow prudent business practices, the District should continue its implementation of adequate security
practices to protect IT resources and systems from unauthorized access and manipulation.
02-02
The District needs to establish and test written disaster recovery plans
The District did not have a written disaster recovery plan for processing critical jobs on some of its
significant systems in the event of a major hardware or software failure. If a major hardware or software
failure were to occur, the District might be unable to process its transactions until the failure was corrected.
To help ensure the continuity of operations and the preservation of records, the District should establish
and document a disaster recovery plan for all of its critical IT systems. This plan should be updated and
tested on a regular basis and stored off-site. Further, to follow prudent business practices, the District
should implement a disaster recovery plan for each of its significant IT systems and test those plans on a
regular basis.
11
March 18, 2003
Ms. Debbie Davenport
Auditor General
2910 N. 44th Street, Suite 410
Phoenix, AZ 85018
Dear Ms. Davenport:
The accompanying corrective action plan has been prepared as required by
U.S. Office of Management and Budget Circular A-133. Specifically, we
are providing you with the names of the contact persons responsible for
the corrective action, the corrective action planned, and the anticipated
completion date for each audit findings included in the fiscal year ended
June 30, 2002 Schedule of Findings and Questioned Costs.
Sincerely,
Jeffrey J. West, MBA
Director of Financial Services and Controller
12
MARICOPA COUNTY COMMUNITY COLLEGE DISTRICT
Corrective Action Plan
Year Ended June 30, 2002
Financial Statement Findings
02-01
The District needs to continue its efforts to establish necessary internal control
over external access to its information technology (IT) resources.
Contact Persons: Jeffrey West
Carol Myers
Anticipated Completion Date: June 30, 2003
MARICOPA COUNTY COMMUNITY COLLEGE DISTRICT Response:
Concur. On March 11, 2003, ITS Security Services implemented Maricopa’s network
perimeter firewall, Virtual Private Network (VPN), and a dynamic Intrusion Detection
System. Firewalls and IDS’ have been in place on CFS and HR, and IDS has been in place at
Maricopa’s point-of-presence to the Internet for a year. The network perimeter firewalls are
blocking known malicious traffic, suspected malicious traffic, and more rules will be added
that mirror the SANS Top 20 Known Vulnerabilities. The dynamic IDS system, as well as
the firewall, will be dropping malicious packets before they enter Maricopa’s network. The
VPN allows for secure, encrypted sessions for all Maricopa employees who access
administrative applications and systems from a remote location. No other traffic will be
allowed. ITS Security Services is working with several campuses on their firewall and IDS
implementations, one of which is deployed. Certificate Authority protects the new student
system. Maricopa is its own Certificate Authority, and the highest encryption possible is in
place. ITS Security Services controls all account creation for Certificate Authority and VPN.
The legacy SIS system is under analysis for the capability of allowing for encrypted sessions
using SSH. There are two solutions and the solution with the least impact on the end users,
but has strong encryption will be implemented.
This finding differs substantially from the last year’s finding in that the Maricopa enterprise
network infrastructure is now protected with firewalls and IDS.
13
MARICOPA COUNTY COMMUNITY COLLEGE DISTRICT
Corrective Action Plan
Year Ended June 30, 2002
02-02
The District needs to establish and test written disaster recovery plans.
Contact Persons: Jeffrey West
Tom Russo
Anticipated Completion Date: September 30, 2004
MARICOPA COUNTY COMMUNITY COLLEGE DISTRICT Response:
Concur. The District has an IT Computer Center Disaster Recovery Plan that covers the
worst-case scenario of our critical IT systems. Each critical IT system does not have its own
separate plan at this time, except for the District’s College Financial System (see Summary
Schedule of Prior Audit Findings, finding number 01-02), but is covered in this IT Computer
Center Disaster Recovery Plan. The Plan has not been tested as of this date.
The Vice Chancellors of ITS and Human Resources are in the process of addressing the
Human Resource System Disaster Recovery Plan. Initial development of the plan is due to
begin in late April 2003. It is projected that a working template of a disaster recovery plan
should be completed within 6-9 months.
There are no plans for disaster recovery contingencies for the legacy Student Information
System, currently scheduled for replacement in late 2004. However, ITS management will
be presenting infrastructure and budget plans to include a disaster recovery component as
final design features of the New Student System are brought on line over the next 18 months.
14
March 18, 2003
Ms. Debbie Davenport
Auditor General
2910 N. 44th Street, Suite 410
Phoenix, AZ 85018
Dear Ms. Davenport:
The accompanying summary schedule of prior audit findings has been
prepared as required by U.S. Office of Management and Budget Circular
A-133. Specifically, we are reporting the status of audit findings included
in the prior audit’s Schedule of Findings and Questioned Costs related to
the District’s financial statements and federal awards.
Sincerely,
Jeffrey J. West, MBA
Director of Financial Services and Controller
Maricopa County Community College District
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2002
15
Status of Financial Statement Findings
The District has made great progress in certain areas of this finding. Additional security
policies have been established (see http://www.maricopa.edu/security), implementation
of a network perimeter firewall, internal firewall, Virtual Private Network (VPN),
dynamic Intrusion Detection System (IDS), and email and network/desktop antivirus
protection at all locations. In addition, standards have been set for system administrators,
security administrators have been assigned at each college, and naming conventions have
been changed to hide hardware to avoid manipulation. For additional information, please
see the District’s corrective action plan for current year finding number 02-01.
In June 2001, an initial disaster recovery plan was completed for the District’s College
Financial System (CFS). This plan has been updated and expanded since it’s initial
version. The plan includes identification of personnel assigned to disaster recovery teams
with operating procedures and emergency phone numbers, arrangements for a designated
physical facility, risk analysis identifying the critical applications and exposures, and
arrangements with vendors to support the needed documents and forms. This plan is set
to be tested in Spring 2003. Any necessary modifications resulting from testing will be
incorporated into the disaster recovery plan. Please see the District’s corrective action
plan for current year finding number 02-02 for additional information regarding disaster
recovery plans applicable to the District’s other primary systems.
Status of Federal Award Findings and Questioned Costs
Finding No. 01-01
Status: Partially corrected
Finding No. 01-02
Status: Partially corrected
CFDA No.: 47.076 Education and Human Resources
Finding No. 01-101
Status: Fully corrected