Finding 1102386 (2024-003)

Material Weakness
Requirement
ABFGHIM
Questioned Costs
-
Year
2024
Accepted
2025-03-06

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Trend: This issue affects compliance with federal program requirements and increases the risk of errors or fraud.
  • List: Recommend implementing clear role definitions and controls to ensure proper segregation of duties.

Finding Text

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE 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

  • 525939 2024-003
    Material Weakness Repeat
  • 525940 2024-003
    Material Weakness Repeat
  • 525941 2024-003
    Material Weakness Repeat
  • 525942 2024-003
    Material Weakness Repeat
  • 525943 2024-003
    Material Weakness
  • 525944 2024-003
    Material Weakness
  • 1102381 2024-003
    Material Weakness Repeat
  • 1102382 2024-003
    Material Weakness Repeat
  • 1102383 2024-003
    Material Weakness Repeat
  • 1102384 2024-003
    Material Weakness Repeat
  • 1102385 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $438,309
21.027 Coronavirus State and Local Fiscal Recovery Funds $197,274
10.553 School Breakfast Program $172,687
84.027 Special Education Grants to States $102,778
10.559 Summer Food Service Program for Children $59,781
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $59,322
10.555 National School Lunch Program $49,945
84.424 Student Support and Academic Enrichment Program $21,125
84.425 Education Stabilization Fund $20,929
84.048 Career and Technical Education -- Basic Grants to States $11,630
84.365 English Language Acquisition State Grants $3,463
93.658 Foster Care Title IV-E $537