UNITED STATES DEPARTMENT OF EDUCATION

WASHINGTON, D.C. 20202

November 7, 1997

Dear Sirs and Madam:

Subject: Cooperative Audit Resolution of Closed Audit Findings

This letter represents the final program determinations for the 80 findings listed in the enclosed Matrix of Closed Findings (Matrix) for which the Assistant Secretaries for the Office of Elementary and Secondary Education (OESE), Office of Special Education and Rehabilitative Services (OSERS), Office of Vocational and Adult Education (OVAE), the Regional Commissioner of the Rehabilitation Services Administration (RSA), and the Chief Financial and Chief Information Officer of the U.S. Department of Education (Department) are respectively responsible for resolving. Staff from these offices, in addition to the Office of Inspector General and the Office of the General Counsel, comprise the Department's Cooperative Audit Resolution team. As a result of the partnership developed between the Department and the Commonwealth of Pennsylvania (PA) since we began the Cooperative Audit Resolution Oversight Initiative (CAROI) process in July of this year, Department and PA Project Teams met on October 14-15, 1997 and held subsequent conference calls, to resolve and close the 80 findings which are listed in the Matrix. These findings were reported in the Single Audit Reports for the following audit years:

CAROI representatives from the PA Departments of "Education," "Health," and "Labor and Industry," "Public Welfare," the Auditor General, Office of the Budget, and the Governor's Policy Office and the U.S. Department of Education's CAROI representatives verified the accuracy and completeness of the Matrix with respect to those findings for which they are responsible. For your convenience we are enclosing, in addition to the Matrix, a list of 80 closed findings and a table of those findings by program and PA agency, department, or office.

We wish to thank you and your staff for the cooperation that has resulted in this achievement. We anticipate similar progress as a result of the CAROI process in resolving the remaining 39 open findings.

If you have any questions about the final program determinations for the findings listed in the Matrix, please contact Ms. Hazel Fiers, CAROI Committee, at (202) 401-1194.

Sincerely yours,

Enclosures

List of Closed Findings
Table of Closed Findings by Program Office/Commonwealth
Matrix of Closed Findings

cc: Honorable Robert Casey, Auditor General
Mr. Harvey Eckert, Deputy Secretary for Comptroller Operations
Ms. Jamienne S. Studley, Acting General Counsel
Honorable Thomas R. Bloom, Inspector General
CAROI Committee and Team Members

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