FAC Explorer

Finding 1131502 (2022-003)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2025-04-14
Audit: 353603
Organization: White Shield School (ND)
Auditor: Midwest Professionals PLLC

AI Summary

  • Core Issue: A significant number of expenditures lack proper invoice and internal control documentation, indicating a material weakness in financial management.
  • Impacted Requirements: Compliance with Section 200.302 of the OMB’s Uniform Guidance is at risk, as records must clearly show the source and use of funds.
  • Recommended Follow-Up: Implement stricter approval processes to ensure all payments have the necessary documentation before being processed.

Finding Text

2022-003 Support for Expenditures Material Weakness CONDITION: Under the expenditures testing procedures the following were noted: • 24 out of 70 expenditures tested were missing invoice support • 26 out of 70 expenditures tested were missing adequate internal control documents. CRITERIA: Section 200.302 Financial Management of the Office of Management and Budget’s Uniform Guidance includes the following financial management system requirements: • Records must be maintained that adequately identify the source and application of funds for federally funded activities. These records must…be supported by source documentation. In the “Requisitions & Purchase Orders” section of the School’s policies and procedures it states that “Requests for budget items shall originate from the personnel directly responsible for their use. The principal of each building is responsible for submitting requisitions to the Superintendent after consultation with and at the request of personnel within the building. CAUSE: Payments are able to be made without going through the proper approvals.

Categories

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 554994 2022-001
    Significant Deficiency Repeat
  • 554995 2022-002
    Significant Deficiency
  • 554996 2022-003
    Material Weakness
  • 554997 2022-004
    Material Weakness
  • 554998 2022-005
    Material Weakness
  • 554999 2022-006
    Material Weakness
  • 555000 2022-007
    Material Weakness
  • 555001 2022-008
    -
  • 555002 2022-001
    Significant Deficiency Repeat
  • 555003 2022-002
    Significant Deficiency
  • 555004 2022-003
    Material Weakness
  • 555005 2022-004
    Material Weakness
  • 555006 2022-005
    Material Weakness
  • 555007 2022-006
    Material Weakness
  • 555008 2022-007
    Material Weakness
  • 555009 2022-008
    -
  • 555010 2022-001
    Significant Deficiency Repeat
  • 555011 2022-002
    Significant Deficiency
  • 555012 2022-003
    Material Weakness
  • 555013 2022-004
    Material Weakness
  • 555014 2022-005
    Material Weakness
  • 555015 2022-006
    Material Weakness
  • 555016 2022-007
    Material Weakness
  • 555017 2022-008
    -
  • 555018 2022-001
    Significant Deficiency Repeat
  • 555019 2022-002
    Significant Deficiency
  • 555020 2022-003
    Material Weakness
  • 555021 2022-004
    Material Weakness
  • 555022 2022-005
    Material Weakness
  • 555023 2022-006
    Material Weakness
  • 555024 2022-007
    Material Weakness
  • 555025 2022-008
    -
  • 555026 2022-001
    Significant Deficiency Repeat
  • 555027 2022-002
    Significant Deficiency
  • 555028 2022-003
    Material Weakness
  • 555029 2022-004
    Material Weakness
  • 555030 2022-005
    Material Weakness
  • 555031 2022-006
    Material Weakness
  • 555032 2022-007
    Material Weakness
  • 555033 2022-008
    -
  • 555034 2022-001
    Significant Deficiency Repeat
  • 555035 2022-002
    Significant Deficiency
  • 555036 2022-003
    Material Weakness
  • 555037 2022-004
    Material Weakness
  • 555038 2022-005
    Material Weakness
  • 555039 2022-006
    Material Weakness
  • 555040 2022-007
    Material Weakness
  • 555041 2022-008
    -
  • 555042 2022-001
    Significant Deficiency Repeat
  • 555043 2022-002
    Significant Deficiency
  • 555044 2022-003
    Material Weakness
  • 555045 2022-004
    Material Weakness
  • 555046 2022-005
    Material Weakness
  • 555047 2022-006
    Material Weakness
  • 555048 2022-007
    Material Weakness
  • 555049 2022-008
    -
  • 555050 2022-001
    Significant Deficiency Repeat
  • 555051 2022-002
    Significant Deficiency
  • 555052 2022-003
    Material Weakness
  • 555053 2022-004
    Material Weakness
  • 555054 2022-005
    Material Weakness
  • 555055 2022-006
    Material Weakness
  • 555056 2022-007
    Material Weakness
  • 555057 2022-008
    -
  • 555058 2022-001
    Significant Deficiency Repeat
  • 555059 2022-002
    Significant Deficiency
  • 555060 2022-003
    Material Weakness
  • 555061 2022-004
    Material Weakness
  • 555062 2022-005
    Material Weakness
  • 555063 2022-006
    Material Weakness
  • 555064 2022-007
    Material Weakness
  • 555065 2022-008
    -
  • 555066 2022-001
    Significant Deficiency Repeat
  • 555067 2022-002
    Significant Deficiency
  • 555068 2022-003
    Material Weakness
  • 555069 2022-004
    Material Weakness
  • 555070 2022-005
    Material Weakness
  • 555071 2022-006
    Material Weakness
  • 555072 2022-007
    Material Weakness
  • 555073 2022-008
    -
  • 1131436 2022-001
    Significant Deficiency Repeat
  • 1131437 2022-002
    Significant Deficiency
  • 1131438 2022-003
    Material Weakness
  • 1131439 2022-004
    Material Weakness
  • 1131440 2022-005
    Material Weakness
  • 1131441 2022-006
    Material Weakness
  • 1131442 2022-007
    Material Weakness
  • 1131443 2022-008
    -
  • 1131444 2022-001
    Significant Deficiency Repeat
  • 1131445 2022-002
    Significant Deficiency
  • 1131446 2022-003
    Material Weakness
  • 1131447 2022-004
    Material Weakness
  • 1131448 2022-005
    Material Weakness
  • 1131449 2022-006
    Material Weakness
  • 1131450 2022-007
    Material Weakness
  • 1131451 2022-008
    -
  • 1131452 2022-001
    Significant Deficiency Repeat
  • 1131453 2022-002
    Significant Deficiency
  • 1131454 2022-003
    Material Weakness
  • 1131455 2022-004
    Material Weakness
  • 1131456 2022-005
    Material Weakness
  • 1131457 2022-006
    Material Weakness
  • 1131458 2022-007
    Material Weakness
  • 1131459 2022-008
    -
  • 1131460 2022-001
    Significant Deficiency Repeat
  • 1131461 2022-002
    Significant Deficiency
  • 1131462 2022-003
    Material Weakness
  • 1131463 2022-004
    Material Weakness
  • 1131464 2022-005
    Material Weakness
  • 1131465 2022-006
    Material Weakness
  • 1131466 2022-007
    Material Weakness
  • 1131467 2022-008
    -
  • 1131468 2022-001
    Significant Deficiency Repeat
  • 1131469 2022-002
    Significant Deficiency
  • 1131470 2022-003
    Material Weakness
  • 1131471 2022-004
    Material Weakness
  • 1131472 2022-005
    Material Weakness
  • 1131473 2022-006
    Material Weakness
  • 1131474 2022-007
    Material Weakness
  • 1131475 2022-008
    -
  • 1131476 2022-001
    Significant Deficiency Repeat
  • 1131477 2022-002
    Significant Deficiency
  • 1131478 2022-003
    Material Weakness
  • 1131479 2022-004
    Material Weakness
  • 1131480 2022-005
    Material Weakness
  • 1131481 2022-006
    Material Weakness
  • 1131482 2022-007
    Material Weakness
  • 1131483 2022-008
    -
  • 1131484 2022-001
    Significant Deficiency Repeat
  • 1131485 2022-002
    Significant Deficiency
  • 1131486 2022-003
    Material Weakness
  • 1131487 2022-004
    Material Weakness
  • 1131488 2022-005
    Material Weakness
  • 1131489 2022-006
    Material Weakness
  • 1131490 2022-007
    Material Weakness
  • 1131491 2022-008
    -
  • 1131492 2022-001
    Significant Deficiency Repeat
  • 1131493 2022-002
    Significant Deficiency
  • 1131494 2022-003
    Material Weakness
  • 1131495 2022-004
    Material Weakness
  • 1131496 2022-005
    Material Weakness
  • 1131497 2022-006
    Material Weakness
  • 1131498 2022-007
    Material Weakness
  • 1131499 2022-008
    -
  • 1131500 2022-001
    Significant Deficiency Repeat
  • 1131501 2022-002
    Significant Deficiency
  • 1131503 2022-004
    Material Weakness
  • 1131504 2022-005
    Material Weakness
  • 1131505 2022-006
    Material Weakness
  • 1131506 2022-007
    Material Weakness
  • 1131507 2022-008
    -
  • 1131508 2022-001
    Significant Deficiency Repeat
  • 1131509 2022-002
    Significant Deficiency
  • 1131510 2022-003
    Material Weakness
  • 1131511 2022-004
    Material Weakness
  • 1131512 2022-005
    Material Weakness
  • 1131513 2022-006
    Material Weakness
  • 1131514 2022-007
    Material Weakness
  • 1131515 2022-008
    -

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization $1.34M
15.046 Administrative Cost Grants for Indian Schools $587,809
15.047 Indian Education Facilities, Operations, and Maintenance $531,172
84.027 Special Education Grants to States $271,327
15.044 Indian Schools Student Transportation $256,751
84.425 Education Stabilization Fund $206,192
84.010 Title I Grants to Local Educational Agencies $123,479
10.559 Summer Food Service Program for Children $91,464
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $6,534
10.555 National School Lunch Program $6,036
15.149 Focus on Student Achievement $5,000
84.424 Student Support and Academic Enrichment Program $1,495
10.560 State Administrative Expenses for Child Nutrition $767