Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls.
Programs:
Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X
COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D
COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding:
None
Criteria:
An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures.
Condition:
During our testing of forty-three (43) invoices, we noted the following exceptions:
1. Invoices were not initialed and dated when received by the district.
2. Invoices are not being cancelled (marked paid) to indicate payment.
3. Invoices are not being consistently signed and dated when goods and services are received.
4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director.
Context:
Internal control procedures were tested for accounts payable in the major federal funds.
Cause:
The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state.
Effect:
Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated.
Questioned Cost:
None
Recommendation:
District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records.
Response:
Please refer to the Auditee’s Corrective Action Plan beginning on page 79.