Post Audit Group (PAG)
In carrying out its responsibilities, PAG:
Oversees audit follow-up for the Department.
- Resolves discretionary grant award findings and formula award findings in OMB A-133 Audit Reports and OIG External Audit Reports that deal with cash management (drawdown requests for reimbursement or advances and reconciliation of accounting records to the G5 System); sub-recipient monitoring audit findings related to submission of OMB A-133 audit report, issuance of management decision on findings in the report and ensuring that the subrecipient takes timely and appropriate corrective action for formula grants. Resolving an audit report means making a management decision with issuance of a program determination letter as to whether or not to sustain the auditor's findings.
- Develops the Semiannual Report to Congress on Audit Follow-Up. This report highlights the Department’s accomplishments in implementing recommendations included in Departmental audits conducted by the Government Accountability Office, Office of Inspector General, and independent auditors.
- Leads the Department’s "triage strategy" for GEPA (General Education Provisions Act) audit reports. The word "triage" comes from the strategy used in dealing with wounded soldiers on the battlefield -- that is, the type of care you receive depends upon the seriousness of your injuries. In the Department's case, the amount of attention an audit report receives is based on the seriousness of its audit finding(s). This replaces a less efficient system in which each audit report was accorded the same attention regardless of the severity of the problems disclosed.
- Reviews and approves waiver requests. The Department’s grantees, if they meet criteria under OMB Circular A-133 "Audits of States, Local Governments and Non-Profit Organizations", may request a waiver for low-risk auditee status, provided they have demonstrated they can effectively manage their federal grants. This waiver reduces the scope of an entity's audit.
- Annually updates the OMB Circular A-133 Compliance Supplement. The Compliance Supplement serves to identify existing important compliance requirements of the Single Audit Act Amendments of 1996, and provides auditors with a source of information concerning audit objectives and suggested audit procedures for determining compliance with OMB Circular A-133 requirements.
- Maintains the Audit Accountability and Resolution Tracking System (AARTS), which is the Department’s single database system for tracking the post-audit activity for all audits, internal and external, of the Department. AARTS is the Department’s tool for monitoring and reporting on the audit follow-up status of GAO audits; OMB Circular A-133 audits; as well as ED-OIG issued internal audits, external audits, and alternative products.
- Serves as the central point in the Department for information regarding audit follow-up. In Related Links you will find information pertaining to other ED related sites as well as federal-wide sites containing laws and regulations governing ED programs.
For more detailed information about any of the above, please see PAG Contacts.
Last Modified: 08/07/2012