Audit 53484

FY End
2022-06-30
Total Expended
$3.88M
Findings
24
Programs
14
Year: 2022 Accepted: 2023-03-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
50046 2022-001 Material Weakness Yes ABEILN
50047 2022-002 Material Weakness Yes ABEILN
50048 2022-001 Material Weakness Yes ABEILN
50049 2022-002 Material Weakness Yes ABEILN
50050 2022-001 Material Weakness Yes ABEILN
50051 2022-002 Material Weakness Yes ABEILN
50052 2022-001 Material Weakness Yes ABEILN
50053 2022-002 Material Weakness Yes ABEILN
50054 2022-001 Material Weakness Yes ABEILN
50055 2022-002 Material Weakness Yes ABEILN
50056 2022-001 Material Weakness Yes ABEILN
50057 2022-002 Material Weakness Yes ABEILN
626488 2022-001 Material Weakness Yes ABEILN
626489 2022-002 Material Weakness Yes ABEILN
626490 2022-001 Material Weakness Yes ABEILN
626491 2022-002 Material Weakness Yes ABEILN
626492 2022-001 Material Weakness Yes ABEILN
626493 2022-002 Material Weakness Yes ABEILN
626494 2022-001 Material Weakness Yes ABEILN
626495 2022-002 Material Weakness Yes ABEILN
626496 2022-001 Material Weakness Yes ABEILN
626497 2022-002 Material Weakness Yes ABEILN
626498 2022-001 Material Weakness Yes ABEILN
626499 2022-002 Material Weakness Yes ABEILN

Contacts

Name Title Type
U296ZRWANCV5 Tim Reinert Auditee
7125279034 Alex Barr Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Summary Qf Significant Account1ng Policies - Expenditures reported 1n the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized in 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 auditee did not use the de minimis cost rate.

Finding Details

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, receipts, payroll and journal entries. See finding II-A-22.
Another important aspect of the internal control structure is the segregation of duties related to payroll to prevent and/or detect and correct, in a timely manner, inappropriate transactions involving payroll resulting from error or misappropriation. We noted a former employee had falsified wage rates for her final 2 pay periods of employment with the District. See finding II-B-22.