FAC Explorer

Finding 1090912 (2021-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2021
Accepted
2024-12-16
Audit: 332813
Organization: Alcorn School District (MS)
Auditor: Watkins Ward and Stafford PLLC

AI Summary

  • Answer: Seven out of twenty transactions lacked proper purchase order approval.
  • Trend: This indicates a recurring issue with compliance in the purchasing process.
  • List: Recommend reviewing and reinforcing training on purchase order procedures to prevent future occurrences.

Finding Text

In dual testing the district's internal controls and compliance with established policies and procedures, it was noted that seven of the twenty expenditures transactions were purchased prior to obtaining a purchase order with proper approval.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 514470 2021-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary & Secondary School Emergency Relief Fund I $2.36M
10.559 Summer Food Service Program for Children $1.43M
84.425 Elementary & Secondary School Emergency Relief Fund II $954,665
84.010 Title I Grants to Local Educational Agencies $934,895
84.027 Special Education Grants to States $763,853
84.287 Twenty-First Century Community Learning Centers $286,349
84.377 School Improvement Grant $173,028
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $158,043
84.358 Rural Education $87,378
84.196 Education for Homeless Children and Youth $75,032
84.424 Student Support and Academic Enrichment Program $63,032
84.048 Career and Technical Education -- Basic Grants to States $48,462
84.173 Special Education Preschool Grants $23,611
84.425 Elementary & Secondary School Emergency Relief Fund Arp III $8,526
93.778 Medical Assistance Program $7,903
84.027 Special Education - Positive Behavior $7,043