FAC Explorer

Finding 1056533 (2023-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-07-31
Audit: 316392
Organization: Carroll County School District (MS)
Auditor: Watkins Ward and Stafford PLLC

AI Summary

  • Core Issue: Management failed to establish effective internal controls, leading to purchase orders being dated after purchases.
  • Impacted Requirements: This lapse could result in improper use of Child Nutrition Cluster funds.
  • Recommended Follow-Up: Implement stronger controls to ensure all expenditures are necessary and compliant with program requirements.

Finding Text

CRITERIA: Management is responsible for establishing a proper internal control system to ensure proper financial accountability and safeguarding of federal program assets. CONDITION: During our testing of 22 general disbursements charged to the Child Nutrition Cluster, we noted 16 instances where purchase orders were dated after the purchase occurred. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in expenditures being made that are not allowable with Child Nutrition Cluster funds. QUESTIONED COSTS: None RECOMMENDATION: We recommend the District implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. VIEW OF RESPONSIBLE OFFICIALS OF THE AUDITEE: See the District’s response in the Auditee’s Corrective Action Plan in this report.

Categories

Procurement, Suspension & Debarment School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 480090 2023-001
    Significant Deficiency
  • 480091 2023-001
    Significant Deficiency
  • 480092 2023-001
    Significant Deficiency
  • 1056532 2023-001
    Significant Deficiency
  • 1056534 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.23M
10.553 School Breakfast Program $831,540
84.010 Title I Grants to Local Educational Agencies $817,428
84.287 Twenty-First Century Community Learning Centers $310,521
84.367 Improving Teacher Quality State Grants $137,869
12.U01 Reserve Officers' Training Corps $87,941
84.357 Reading First State Grants $80,770
32.U01 The Schools and Libraries Program of the Universal Service Fund $72,544
84.424 Student Support and Academic Enrichment Program $68,221
10.555 National School Lunch Program $67,817
84.358 Rural Education $42,399
84.048 Career and Technical Education -- Basic Grants to States $26,363
84.027 Special Education_grants to States $15,948
10.560 State Administrative Expenses for Child Nutrition $6,352
10.559 Summer Food Service Program for Children $3,414
84.173 Special Education_preschool Grants $476
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $182