FAC Explorer

Finding 1168454 (2025-001)

Material Weakness Repeat Finding
Requirement
ABN
Questioned Costs
-
Year
2025
Accepted
2026-01-08
Audit: 380238
Organization: McCook Public School District No 17 (NE)
Auditor: KSO CPA'S PC

AI Summary

  • Answer: There is a problem with not having separate responsibilities for different tasks.
  • Trend: This issue could lead to increased risk of errors or fraud over time.
  • List: Review roles and responsibilities to ensure proper segregation of duties is implemented.

Finding Text

Lack of segregation of duties in one or more areas.

Corrective Action Plan

The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1168450 2025-001
    Material Weakness Repeat
  • 1168451 2025-001
    Material Weakness Repeat
  • 1168452 2025-001
    Material Weakness Repeat
  • 1168453 2025-001
    Material Weakness Repeat
  • 1168455 2025-002
    Material Weakness Repeat
  • 1168456 2025-002
    Material Weakness Repeat
  • 1168457 2025-002
    Material Weakness Repeat
  • 1168458 2025-002
    Material Weakness Repeat
  • 1168459 2025-003
    Material Weakness Repeat
  • 1168460 2025-003
    Material Weakness Repeat
  • 1168461 2025-003
    Material Weakness Repeat
  • 1168462 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $244,872
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $148,510
10.553 SCHOOL BREAKFAST PROGRAM $74,246
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $70,324
10.555 NATIONAL SCHOOL LUNCH PROGRAM $38,336
84.027 SPECIAL EDUCATION GRANTS TO STATES $26,275
93.778 MEDICAL ASSISTANCE PROGRAM $21,904
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $16,435