Audit 346580

FY End
2024-06-30
Total Expended
$9.02M
Findings
84
Programs
14
Year: 2024 Accepted: 2025-03-18
Auditor: Hogan-Hansen PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
528563 2024-001 Material Weakness Yes P
528564 2024-002 Significant Deficiency - P
528565 2024-001 Material Weakness Yes P
528566 2024-002 Significant Deficiency - P
528567 2024-001 Material Weakness Yes P
528568 2024-002 Significant Deficiency - P
528569 2024-001 Material Weakness Yes P
528570 2024-002 Significant Deficiency - P
528571 2024-001 Material Weakness Yes P
528572 2024-002 Significant Deficiency - P
528573 2024-001 Material Weakness Yes P
528574 2024-002 Significant Deficiency - P
528575 2024-001 Material Weakness Yes P
528576 2024-002 Significant Deficiency - P
528577 2024-001 Material Weakness Yes P
528578 2024-002 Significant Deficiency - P
528579 2024-001 Material Weakness Yes P
528580 2024-002 Significant Deficiency - P
528581 2024-001 Material Weakness Yes P
528582 2024-002 Significant Deficiency - P
528583 2024-001 Material Weakness Yes P
528584 2024-002 Significant Deficiency - P
528585 2024-001 Material Weakness Yes P
528586 2024-002 Significant Deficiency - P
528587 2024-001 Material Weakness Yes P
528588 2024-002 Significant Deficiency - P
528589 2024-001 Material Weakness Yes P
528590 2024-002 Significant Deficiency - P
528591 2024-001 Material Weakness Yes P
528592 2024-002 Significant Deficiency - P
528593 2024-001 Material Weakness Yes P
528594 2024-002 Significant Deficiency - P
528595 2024-001 Material Weakness Yes P
528596 2024-002 Significant Deficiency - P
528597 2024-001 Material Weakness Yes P
528598 2024-002 Significant Deficiency - P
528599 2024-001 Material Weakness Yes P
528600 2024-002 Significant Deficiency - P
528601 2024-001 Material Weakness Yes P
528602 2024-002 Significant Deficiency - P
528603 2024-001 Material Weakness Yes P
528604 2024-002 Significant Deficiency - P
1105005 2024-001 Material Weakness Yes P
1105006 2024-002 Significant Deficiency - P
1105007 2024-001 Material Weakness Yes P
1105008 2024-002 Significant Deficiency - P
1105009 2024-001 Material Weakness Yes P
1105010 2024-002 Significant Deficiency - P
1105011 2024-001 Material Weakness Yes P
1105012 2024-002 Significant Deficiency - P
1105013 2024-001 Material Weakness Yes P
1105014 2024-002 Significant Deficiency - P
1105015 2024-001 Material Weakness Yes P
1105016 2024-002 Significant Deficiency - P
1105017 2024-001 Material Weakness Yes P
1105018 2024-002 Significant Deficiency - P
1105019 2024-001 Material Weakness Yes P
1105020 2024-002 Significant Deficiency - P
1105021 2024-001 Material Weakness Yes P
1105022 2024-002 Significant Deficiency - P
1105023 2024-001 Material Weakness Yes P
1105024 2024-002 Significant Deficiency - P
1105025 2024-001 Material Weakness Yes P
1105026 2024-002 Significant Deficiency - P
1105027 2024-001 Material Weakness Yes P
1105028 2024-002 Significant Deficiency - P
1105029 2024-001 Material Weakness Yes P
1105030 2024-002 Significant Deficiency - P
1105031 2024-001 Material Weakness Yes P
1105032 2024-002 Significant Deficiency - P
1105033 2024-001 Material Weakness Yes P
1105034 2024-002 Significant Deficiency - P
1105035 2024-001 Material Weakness Yes P
1105036 2024-002 Significant Deficiency - P
1105037 2024-001 Material Weakness Yes P
1105038 2024-002 Significant Deficiency - P
1105039 2024-001 Material Weakness Yes P
1105040 2024-002 Significant Deficiency - P
1105041 2024-001 Material Weakness Yes P
1105042 2024-002 Significant Deficiency - P
1105043 2024-001 Material Weakness Yes P
1105044 2024-002 Significant Deficiency - P
1105045 2024-001 Material Weakness Yes P
1105046 2024-002 Significant Deficiency - P

Contacts

Name Title Type
F6WPJ388S5F7 Randy Denham Auditee
6417541000 Kristi Wick Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.
As previously identified in the fiscal year 2023 audit report as item 2023-001, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 24-II-R-1 for additional information.
For 1 of 25 education stabilization fund expenditures tested, adequate supporting documentation was not available. See Finding 24-II-R-2 for additional information.