FAC Explorer

Audit 45667

FY End
2022-08-31
Total Expended
$858,294
Findings
6
Programs
10
Organization: Neches Independent School District (TX)
Year: 2022 Accepted: 2022-11-29
Auditor: Axley & Rode LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42276 2022-001 Significant Deficiency - A
42277 2022-001 Significant Deficiency - A
42278 2022-001 Significant Deficiency - A
618718 2022-001 Significant Deficiency - A
618719 2022-001 Significant Deficiency - A
618720 2022-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $295,520 Yes 1
10.555 National School Lunch Program $186,831 - 0
84.010 Title I Grants to Local Educational Agencies $91,247 - 0
10.553 School Breakfast Program $58,701 - 0
84.358 Rural Education $27,190 - 0
10.565 Commodity Supplemental Food Program $16,144 - 0
94.354 Public Health Crisis Response $13,797 - 0
84.367 Improving Teacher Quality State Grants $13,786 - 0
84.424 Student Support and Academic Enrichment Program $10,355 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $4,699 - 0

Contacts

Name Title Type
MFZXR1ARBME7 Brandi Tiner Auditee
9035843311 Eric Carver Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of Neches IndependentSchool District and is presented on the modified accrual basis of accounting. The information in this schedule is presented on themodified accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presentedin the general purpose financial statements.Relationship to Basic Financial StatementsFederal programs are reported in the District's fund financial statements.Other NotesThe period of availability of federal grant funds for the purpose of liquidation of outstanding obligations made on or before theending date of the project period may extend 30 days beyond the project period ending date, in accordance with provisions inSection H, Period of Availability of Federal Funds, Part 3, Uniform Guidance.The District has no indirect cost in the federal programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-01 Segregation of duties Condition - Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria - Proper segregation of duties should ensure segregation of the recording, authorizing, and custody functions. Effect - Improper segregation might not have allowed management, in performing their assigned functions, to provent, or detect and correct misstatements on a timely basis. Cause - The District has limited resources and personnel within the business office. Recommendation - We recommend that the Board and management continue to monitor the internal control procedures in use to assume that compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions will mitigate, but not eliminate the risk of misstatements or misappropriations. Contact - Superintendent Timeframe - Continuing
Finding 2022-001
Finding 2022-01 Segregation of duties Condition - Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria - Proper segregation of duties should ensure segregation of the recording, authorizing, and custody functions. Effect - Improper segregation might not have allowed management, in performing their assigned functions, to provent, or detect and correct misstatements on a timely basis. Cause - The District has limited resources and personnel within the business office. Recommendation - We recommend that the Board and management continue to monitor the internal control procedures in use to assume that compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions will mitigate, but not eliminate the risk of misstatements or misappropriations. Contact - Superintendent Timeframe - Continuing
Finding 2022-001
Finding 2022-01 Segregation of duties Condition - Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria - Proper segregation of duties should ensure segregation of the recording, authorizing, and custody functions. Effect - Improper segregation might not have allowed management, in performing their assigned functions, to provent, or detect and correct misstatements on a timely basis. Cause - The District has limited resources and personnel within the business office. Recommendation - We recommend that the Board and management continue to monitor the internal control procedures in use to assume that compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions will mitigate, but not eliminate the risk of misstatements or misappropriations. Contact - Superintendent Timeframe - Continuing
Finding 2022-001
Finding 2022-01 Segregation of duties Condition - Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria - Proper segregation of duties should ensure segregation of the recording, authorizing, and custody functions. Effect - Improper segregation might not have allowed management, in performing their assigned functions, to provent, or detect and correct misstatements on a timely basis. Cause - The District has limited resources and personnel within the business office. Recommendation - We recommend that the Board and management continue to monitor the internal control procedures in use to assume that compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions will mitigate, but not eliminate the risk of misstatements or misappropriations. Contact - Superintendent Timeframe - Continuing
Finding 2022-001
Finding 2022-01 Segregation of duties Condition - Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria - Proper segregation of duties should ensure segregation of the recording, authorizing, and custody functions. Effect - Improper segregation might not have allowed management, in performing their assigned functions, to provent, or detect and correct misstatements on a timely basis. Cause - The District has limited resources and personnel within the business office. Recommendation - We recommend that the Board and management continue to monitor the internal control procedures in use to assume that compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions will mitigate, but not eliminate the risk of misstatements or misappropriations. Contact - Superintendent Timeframe - Continuing
Finding 2022-001
Finding 2022-01 Segregation of duties Condition - Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria - Proper segregation of duties should ensure segregation of the recording, authorizing, and custody functions. Effect - Improper segregation might not have allowed management, in performing their assigned functions, to provent, or detect and correct misstatements on a timely basis. Cause - The District has limited resources and personnel within the business office. Recommendation - We recommend that the Board and management continue to monitor the internal control procedures in use to assume that compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions will mitigate, but not eliminate the risk of misstatements or misappropriations. Contact - Superintendent Timeframe - Continuing