FAC Explorer

Finding 1095618 (2024-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-01-14
Audit: 337750
Organization: Dodgeland School District (WI)
Auditor: Erickson & Associates S C

AI Summary

  • Answer: The District's office staff is too small to properly separate accounting and reporting duties.
  • Trend: This lack of separation increases the risk of errors and fraud within the internal control system.
  • List: Recommend evaluating staffing needs and implementing cross-training or additional hires to improve internal controls.

Finding Text

Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 519175 2024-002
    Significant Deficiency Repeat
  • 519176 2024-002
    Significant Deficiency Repeat
  • 1095617 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $224,131
10.555 National School Lunch Program $197,540
93.778 Medical Assistance Program $121,265
84.010 Title I Grants to Local Educational Agencies $114,181
10.553 School Breakfast Program $37,208
84.425 Education Stabilization Fund $21,139
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $20,497
10.559 Summer Food Service Program for Children $13,547
84.424 Student Support and Academic Enrichment Program $10,947
84.173 Special Education Preschool Grants $6,494
10.582 Fresh Fruit and Vegetable Program $5,987
84.048 Career and Technical Education -- Basic Grants to States $5,265
84.365 English Language Acquisition State Grants $300