Finding 1098608 (2024-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2024
Accepted
2025-02-05

AI Summary

  • Answer: The district failed to separate key financial duties, which is crucial for preventing errors and fraud.
  • Trend: This issue affects not only general operations but also compliance with federal program requirements.
  • List: Immediate steps should be taken to implement proper segregation of duties in custody, record-keeping, and reconciliation processes.

Finding Text

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGERGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 522162 2024-003
    Material Weakness Repeat
  • 522163 2024-003
    Material Weakness Repeat
  • 522164 2024-003
    Material Weakness Repeat
  • 522165 2024-003
    Material Weakness Repeat
  • 522166 2024-003
    Material Weakness Repeat
  • 522167 2024-003
    Material Weakness Repeat
  • 522168 2024-003
    Material Weakness Repeat
  • 522169 2024-003
    Material Weakness Repeat
  • 522170 2024-003
    Material Weakness Repeat
  • 522171 2024-003
    Material Weakness Repeat
  • 522172 2024-003
    Material Weakness Repeat
  • 1098604 2024-003
    Material Weakness Repeat
  • 1098605 2024-003
    Material Weakness Repeat
  • 1098606 2024-003
    Material Weakness Repeat
  • 1098607 2024-003
    Material Weakness Repeat
  • 1098609 2024-003
    Material Weakness Repeat
  • 1098610 2024-003
    Material Weakness Repeat
  • 1098611 2024-003
    Material Weakness Repeat
  • 1098612 2024-003
    Material Weakness Repeat
  • 1098613 2024-003
    Material Weakness Repeat
  • 1098614 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.16M
84.011 Migrant Education State Grant Program $447,014
10.553 School Breakfast Program $299,775
84.287 Twenty-First Century Community Learning Centers $208,512
84.027 Special Education Grants to States $137,085
10.555 National School Lunch Program $92,158
84.424 Student Support and Academic Enrichment Program $79,513
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $75,630
84.365 English Language Acquisition State Grants $74,611
10.582 Fresh Fruit and Vegetable Program $67,941
10.559 Summer Food Service Program for Children $49,382
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $38,850
84.397 Gaining Early Awreness and Readiness for Undergraduate Program $30,565
84.048 Career and Technical Education -- Basic Grants to States $19,243
84.425 Education Stabilization Fund $6,223