FAC Explorer

Finding 1105589 (2024-001)

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Requirement
N
Questioned Costs
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Year
2024
Accepted
2025-03-20
Audit: 347120
Organization: Southern Columbia Area School District (PA)
Auditor: Sb & Company LLC

AI Summary

  • Answer: Management failed to keep records of the review and approval process for inventory counts.
  • Trend: This lack of documentation raises concerns about the accuracy and reliability of inventory counts.
  • List: Recommend implementing a system to retain records of inventory count reviews and approvals for better accountability.

Finding Text

For all inventory counts, management did not retain documentation of the review and approval of the inventory count to ensure such count was properly completed and accurate.

Categories

Equipment & Real Property Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $282,017
84.010 Title I Grants to Local Educational Agencies $221,744
84.425 Education Stabilization Fund $94,578
10.553 School Breakfast Program $76,348
10.555 National School Lunch Program $48,499
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $31,669
84.424 Student Support and Academic Enrichment Program $18,227
32.009 Emergency Connectivity Fund Program $15,791
84.173 Special Education Preschool Grants $3,564
10.649 Pandemic Ebt Administrative Costs $653
93.778 Medical Assistance Program $627