Finding 1150898 (2024-004)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2024
Accepted
2025-08-22

AI Summary

  • Answer: The district failed to separate duties for custody, record-keeping, and reconciling, especially for federal programs.
  • Trend: This issue indicates a pattern of inadequate internal controls that could lead to errors or fraud.
  • List: Follow up by implementing proper segregation of duties and reviewing compliance with federal program requirements.

Finding Text

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

Categories

No categories assigned yet.

Other Findings in this Audit

  • 574453 2024-004
    Material Weakness Repeat
  • 574454 2024-004
    Material Weakness Repeat
  • 574455 2024-004
    Material Weakness Repeat
  • 574456 2024-004
    Material Weakness Repeat
  • 1150895 2024-004
    Material Weakness Repeat
  • 1150896 2024-004
    Material Weakness Repeat
  • 1150897 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $430,118
84.010 Title I Grants to Local Educational Agencies $275,583
10.553 School Breakfast Program $114,303
21.027 Coronavirus State and Local Fiscal Recovery Funds $77,061
84.011 Migrant Education State Grant Program $75,822
10.559 Summer Food Service Program for Children $70,039
84.027 Special Education Grants to States $47,667
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $30,403
10.582 Fresh Fruit and Vegetable Program $20,250
84.424 Student Support and Academic Enrichment Program $17,207
84.048 Career and Technical Education -- Basic Grants to States $13,119
84.425 Education Stabilization Fund $8,707
84.365 English Language Acquisition State Grants $3,301
15.659 National Wildlife Refuge Fund $1,044
84.186 Safe and Drug-Free Schools and Communities_state Grants $617