1. Fiscal Monitoring Top 10 Findings

2. Personnel paid were not approved and/or salary differs from approved budget Missing semi-annual certification and time and effort reports Cash balance in excess of immediate needs Unallowable cost March 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 2

3. Verification of vendor against the Excluded Parties List System (EPLS) www.epls.gov Identification of fixed assets as purchased with IDEA funds Equipment not found at the designated locations March 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 3

4. Equipment being used by students who were not IDEA eligible Contracts were not available and/or invalid Display of whistleblower rights poster www.recovery.gov www.recovery.gov March 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 4