Unresolved Reports Issued Prior to April 1, 1996 Section 5(a)(10) of the Inspector General Act requires a listing of each report issued before the commencement of the reporting period for which no management decision has been made by the end of the reporting period. TOTAL PROJECTED SEMIANNUAL DATE MONETARY REASONS MANAGEMENT REPORT PAGE NUMBER AUDITEE/TITLE ST ISSUED FINDINGS OVERDUE DECISION NO. NO. 07-00027 SAINT MARY OF THE PLAINS COLLEGE KS 09/06/90 94,500,000 01 *** 21 6 03-14078 SOJOURNER-DOUGLAS COLLEGE MD 07/05/91 114,206 02 12/31/96 ** --- 03-14079 SOJOURNER-DOUGLAS COLLEGE MD 07/05/91 243,300 02 12/31/96 ** --- 03-21069 SOJOURNER-DOUGLASS COLLEGE MD 04/22/92 39,354 02 12/31/96 ** --- 03-21068 SOJOURNER-DOUGLASS COLLEGE MD 04/24/92 183,920 02 12/31/96 ** --- 09-10007 WESTERN TRUCK SCHOOL CA 09/10/92 8,834,503 01 *** 25 78 07-23545 MISSOURI STATEWIDE MO 04/01/93 1,048,768 04 12/31/96 ** --- 05-20007 MERICAN CAREER ACADEMY MI 05/27/93 2,003,658 01 *** 27 17 05-30003 PATRIOT EDUCATION CENTER OH 09/03/93 2,464,884 01 *** 27 17 09-10005 CALIFORNIA STUDENT AID COMMISSION CA 09/10/93 41,100,000 01 12/31/96 27 17 03-20205 INDEPENDENCE CENTER OF NORTHERN VIRGINIA VA 09/17/93 173,742 04 12/31/96 ** --- 06-10007 AVALON VOCATIONAL TECHNICAL INSTITUTE TX 09/17/93 8,795,000 01 12/31/96 27 17 09-33114 STATE OF CALIFORNIA CA 12/24/93 4,191,032 01 12/31/96 28 18 07-33123 MISSOURI STATEWIDE MO 03/07/94 187,530 04 12/31/96 ** --- 02-20208 PUERTO RICO DEPARTMENT OF EDUCATION PR 03/10/94 17,639,381 01 *** 28 18 04-33141 SOUTH CAROLINA STATEWIDE SC 07/01/94 580,739 02 12/31/96 ** --- 03-33154 COMMONWEALTH OF PENNSYLVANIA PA 07/05/94 31,656,831 02,03 03/31/97 29 17 05-30010 NORTHSTAR GUARANTEE INCORPORATED MN 08/16/94 19,287 01 12/31/96 29 31 01-30051 THE STUDENT LOAN CORPORATION MUST IMPROVE ITS CONTROLS NY 09/13/94 979,000 04 10/31/96 29 31 OVER FEDERAL INTEREST BILLING 04-43134 FLORIDA STATEWIDE FL 12/05/94 615,996 05 *** --- --- 06-20004 TEXAS GUARANTEED STUDENT LOAN CORPORATION TX 01/23/95 178,000,000 01 10/31/96 30 16,39 01-46037 COMMONWEALTH OF MASSACHUSETTS MA 02/01/95 2,173,536 01,03 03/31/97 30 16 02-56113 VIRGIN ISLANDS DEPARTMENT OF EDUCATION VI 02/17/95 10,375,000 01 *** 30 17 03-30202 LOOKING AHEAD .. MAKING THE MOST OF EVALUATIONS-- DC 03/14/95 * 01 10/31/96 30 19,39 A REVIEW OF THE U.S. DEPARTMENT OF EDUCATION'S PLANNING & EVALUATION SERVICE 10-43931 STATE OF WASHINGTON WA 05/30/95 26,657 05 *** ** --- 05-40007 REPORT ON THE TRANSITIONAL GUARANTY AGENCY'S MN 06/02/95 * 02,04 11/30/96 ** --- ROLE IN GUARANTY AGENCY TRANSITION 03-47090 COMMONWEALTH OF PENNSYLVANIA PA 07/20/95 50,689,820 02,03 03/31/97 ** --- 04-56619 TRENHOLM STATE TECHNICAL COLLEGE AL 08/23/95 813,824 02,04 *** ** --- 05-53012 ILLINOIS STATE DEPARTMENT OF REHABILITATION IL 09/07/95 5,016,685 03 12/31/96 31 12 01-33139 STATE OF MAINE ME 09/08/95 639,686 *** ** --- 01-56045 STATE OF MAINE ME 09/08/95 324,757 02 01/31/97 ** --- 09-38259 THE DEPARTMENT SHOULD EVALUATE THE NEED FOR ANNUAL CA 09/12/95 * 01 *** ** --- CHILD COUNTS IN THE IMPACT AID PROGRAM 02-40200 NEW YORK STATE DEPARTMENT OF EDUCATION NY 09/27/95 * 01 10/31/96 ** --- 10-53726 STATE OF WASHINGTON WA 09/29/95 273,259 05 *** ** --- 04-53670 FLORIDA STATEWIDE FL 10/04/95 2,855,402 01 12/31/96 ** --- 04-43154 TENNESSEE STATEWEIDE TN 10/05/95 976,078 02,03 03/31/97 ** --- 05-50002 AUDIT OF GREAT LAKES HIGHER EDUCATION CORPORATION'S WI 11/08/95 1,462,000 01 12/31/96 11 32 REPORTING OF DEFAULTED FEDERAL FAMILY EDUCATION LOAN PROGRAMS, LOANS CONSOLIDATED UNDER THE FEDERAL CONSOLIDATION LOAN PROGRAM 05-50004 AUDIT OF ILLINOIS STUDENT ASSISTANCE COMMISSION'S IL 11/09/95 445,777 01 12/31/96 11 32 REPORTING OF DEFAULTED FEDERAL FAMILY EDUCATION LOAN PROGRAM, LOANS CONSOLIDATED UNDER THE CONSOLIDATION LOAN PROGRAM 03-56224 APPLACHIAN CENTER FOR INDEPENDENT LIVING INC. WV 12/04/95 57,757 01 12/31/96 ** --- 03-56016 INTERNATIONAL MASONARY INSTITUTE DC 12/12/95 * 01 10/31/96 ** --- 03-56048 STATE OF WEST VIRGINIA WV 12/12/95 10,234 02 12/31/96 ** --- 03-56261 INTERNATIONAL MASONARY INSTITUTE DC 12/12/95 * 01 10/31/96 ** --- 02-56225 NEW YORK STATE HIGHER EDUCATION SERVICES CORPORATION NY 12/15/95 * 04 10/31/96 ** --- 02-56226 NEW YORK STATE HIGHER EDUCATION SERVICES CORPORATION NY 12/15/95 * 04 10/31/96 ** --- 03-56293 STATE SYSTEM OF HIGHER EDUCATION, COMMONWEALTH OF PA 12/17/95 42,798 01 12/31/96 ** --- PENNSYLVANIA 02-56108 COMMONWEALTH OF PUERTO RICO PR 12/27/95 4,341,116 04 12/31/96 ** --- 01-46005 STATE OF MAINE ME 01/11/96 277,196 01 03/31/97 ** --- 01-56095 NEW HAMPSHIRE HIGHER EDUCATION ASSISTANCE FOUNDATION NH 01/18/96 6,196 01 10/31/96 13 32 06-40004 THE ESCROW PROCESS - A POTENTIALLY EFFECTIVE TOOL FOR DC 01/29/96 * 01 11/30/96 13 32 SAFEGUARDING TITLE IV FUNDS 07-58051 OPE'S WAIVER-THE DEPARTMENT SHOULD ESTABLISH AND DC 02/13/96 * 02,04 11/30/96 ** --- FOLLOW A PROCESS 03-50451 ASSOCIATE CONSULTANT DC 02/27/96 20,647 *** ** --- 01-56088 COMMONWEALTH OF MASSACHUSETTS MA 02/28/96 80,729 02 12/31/96 ** --- 01-56097 STATE OF RHODE ISLAND RI 02/28/96 51,321 01 11/30/96 ** --- 03-56311 STATE OF DELAWARE DE 02/28/96 10,704 01 03/31/97 ** --- 03-36705 PENNSYLVANIA SYSTEM OF HIGHER EDUCATION PA 03/06/96 308,598 02 10/31/96 ** --- 02-36678 NEW YORK COLLEGE OF PODIATRIC MEDICINE NY 03/08/96 12,190 02 12/31/96 ** --- 01-56107 UNIVERSITY OF MASSACHUSETTS MA 03/11/96 142,610 02 12/31/96 ** --- 01-33140 STATE OF CONNECTICUT CT 03/15/96 1,626,972 02 12/31/96 ** --- 01-46083 STATE OF CONNECTICUT CT 03/15/96 353,810 01 12/31/96 ** --- 01-56043 NEW HAMPSHIRE STATE NH 03/15/96 212,086 02,03 03/31/97 ** --- 02-50202 NEW JERSEY VOCATIONAL REHABILITATION SERVICE NJ 03/15/96 * 03 12/31/96 8 32 * Non-monetary findings only ** Not individually written up *** Information not provided by POC Reason Codes for Reports More Than Six Months Old 01 - Administrative delays 02 - Delay in receiving auditee comments or additional information from auditee 03 - Delay in receiving additional information from non-Federal auditor 04 - Lack of staff 05 - Cooperative Audit Resolution and Oversight Initiative (CAROI) pilot State