FAC Explorer

Finding 1055025 (2023-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-16
Audit: 315214
Organization: Killdeer Public School District No. 16 (ND)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: Monthly reimbursement reports for the Child Nutrition Cluster are not being reviewed or approved before submission.
  • Impacted Requirements: Internal controls mandate that all reports must undergo a review process to ensure accuracy.
  • Recommended Follow-Up: Implement a review process where someone other than the preparer checks the reports against supporting documents and signs off on them.

Finding Text

Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.

Categories

Cash Management Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 478576 2023-005
    Significant Deficiency Repeat
  • 478577 2023-005
    Significant Deficiency Repeat
  • 478578 2023-005
    Significant Deficiency Repeat
  • 478579 2023-005
    Significant Deficiency Repeat
  • 478580 2023-006
    Significant Deficiency
  • 478581 2023-006
    Significant Deficiency
  • 478582 2023-006
    Significant Deficiency
  • 478583 2023-006
    Significant Deficiency
  • 478584 2023-005
    Significant Deficiency Repeat
  • 478585 2023-005
    Significant Deficiency Repeat
  • 1055018 2023-005
    Significant Deficiency Repeat
  • 1055019 2023-005
    Significant Deficiency Repeat
  • 1055020 2023-005
    Significant Deficiency Repeat
  • 1055021 2023-005
    Significant Deficiency Repeat
  • 1055022 2023-006
    Significant Deficiency
  • 1055023 2023-006
    Significant Deficiency
  • 1055024 2023-006
    Significant Deficiency
  • 1055026 2023-005
    Significant Deficiency Repeat
  • 1055027 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $147,475
84.425 Education Stabilization Fund $60,000
84.367 Improving Teacher Quality State Grants $55,041
84.048 Career and Technical Education -- Basic Grants to States $40,863
10.555 National School Lunch Program $39,945
84.358 Rural Education $27,160
10.553 School Breakfast Program $23,056
84.365 English Language Acquisition State Grants $21,407
84.424 Student Support and Academic Enrichment Program $17,768
10.560 State Administrative Expenses for Child Nutrition $3,028