Audit 50782

FY End
2022-08-31
Total Expended
$2.69M
Findings
6
Programs
8
Year: 2022 Accepted: 2022-11-15

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42284 2022-004 Material Weakness Yes P
42285 2022-004 Material Weakness Yes P
42286 2022-004 Material Weakness Yes P
618726 2022-004 Material Weakness Yes P
618727 2022-004 Material Weakness Yes P
618728 2022-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $336,784 - 0
10.553 School Breakfast Program $212,782 Yes 1
84.010 Title I Grants to Local Educational Agencies $160,404 - 0
10.555 National School Lunch Program $122,793 Yes 1
84.027 Special Education_grants to States $43,001 - 0
84.367 Improving Teacher Quality State Grants $36,761 - 0
93.778 Medical Assistance Program $10,004 - 0
84.173 Special Education_preschool Grants $6,161 - 0

Contacts

Name Title Type
JZHPEFL7KU26 Mikal Shalikow Auditee
4027862321 Gayle D Steiger Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of School District No. 55-0145 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-004 Internal Control Structure Design Program: Child Nutrition Cluster CFDA# 10.555 & 10.553 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
2022-004 Internal Control Structure Design Program: Child Nutrition Cluster CFDA# 10.555 & 10.553 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
2022-004 Internal Control Structure Design Program: Child Nutrition Cluster CFDA# 10.555 & 10.553 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
2022-004 Internal Control Structure Design Program: Child Nutrition Cluster CFDA# 10.555 & 10.553 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
2022-004 Internal Control Structure Design Program: Child Nutrition Cluster CFDA# 10.555 & 10.553 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
2022-004 Internal Control Structure Design Program: Child Nutrition Cluster CFDA# 10.555 & 10.553 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.