Performance Audit - Pennsylvania Department of Education ...

SPECIAL PERFORMANCE AUDIT

REPORT

____________

Pennsylvania Department of Education ____________

October 2015

This page left blank intentionally

The Honorable Tom Wolf Governor Commonwealth of Pennsylvania Harrisburg, PA 17120

October 5, 2015

Dear Governor Wolf:

This report contains the results of the Department of the Auditor General's two special performance audits of the Department of Education (PDE). These audits covered the period July 1, 2010, through August 1, 2015, unless otherwise noted. These audits were conducted under the authority of Sections 402 and 403 of The Fiscal Code, 72 P.S. ?? 402-403, and in accordance with applicable generally accepted government auditing standards. Those standards require that we plan and perform the audits to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.

We performed these audits to determine the interaction of the Pennsylvania State Board of Education (BOE) and PDE in establishing and implementing education policy, rules, regulations, and procedures. Also, we wanted to determine what PDE does to help improve the academic performance of elementary and secondary schools that have been identified by PDE as poor performers. Further, we wanted to determine the extent to which PDE has: (a) employed special advisors, assistants, and/or annuitants and effectively monitored the performance of these employees in fulfilling their job duties and responsibilities, and (b) contracted with individuals for professional services (including, but not limited to, independent contractors and consultants) and effectively monitored their performance in fulfilling the terms and conditions of their contracts.

We found that, for 16 years, BOE's misdirected leadership has resulted in the failure to update the Commonwealth's Basic Education Master Plan, which is required by the Public School Code of 1949 (PSC) and is to serve as guidance for, among others, the Governor and members of the General Assembly as they advance education policy. While we are aware of and acknowledge the many policy initiatives and required tasks

The Honorable Tom Wolf October 5, 2015 Page 2

the BOE has undertaken during the past 16 years, the required master plan is an important core function of the BOE that provides a foundational road map for education policy in the commonwealth, and we are hopeful that the board members, as well as PDE, will begin to recognize it as such.

We also found that 561 poor performing schools are receiving inadequate assistance from PDE, placing more than 310,000 students at risk of attending a school that is not adequately assisted by PDE. Further, we found that PDE used ill-defined and non-substantive justifications to rehire annuitants and failed to monitor those annuitants resulting in noncompliance with the Commonwealth's State Employees' Retirement Code. Finally, we found that PDE failed to monitor special advisors and assistants, and PDE lacked written procedures to monitor professional service contracts. We offer 30 recommendations for BOE and PDE to alleviate identified deficiencies. BOE and PDE have had an opportunity to review the findings and recommendations contained within, and we have included each response in the report.

We will follow up at the appropriate time to determine whether and to what extent all recommendations have been implemented.

Sincerely,

Eugene A. DePasquale Auditor General

Table of Contents

Special Performance Audit Report Department of Education

Page i

Executive Summary

ii

Introduction and Background

1

Finding One ? For 16 years, the Pennsylvania State

7

Board of Education's misdirected leadership has

resulted in failure to update the Commonwealth's

Basic Education Master Plan.

Recommendations 17

Finding Two ? 561 poor performing schools are

18

receiving inadequate assistance from PDE. More

than 310,000 students are at risk.

Recommendations 31

Finding Three ? PDE used ill-defined and non-

33

substantive justifications to rehire annuitants and

failed to monitor those annuitants resulting in

noncompliance with the Commonwealth's Retirement

Code.

Recommendations 40

Finding Four ? PDE failed to monitor special

41

advisors and assistants, and PDE lacked written

procedures to monitor professional service contracts.

Recommendations 48

Agencies' Responses and Auditors' Conclusions

49

Appendix A ? Objectives, Scope, and Methodology

71

Appendix B ? Board of Education Membership

78

Appendix C ? Department of Education

Organization Chart

79

Appendix D ? Audit Report Distribution List

80

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download