FAC Explorer

Finding 1168458 (2025-002)

Material Weakness Repeat Finding
Requirement
ABEILN
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: The board has not reviewed or approved nutrition expenses.
  • Trend: This could lead to unchecked spending and potential compliance issues.
  • List: Ensure board reviews nutrition expenses regularly; establish a formal approval process.

Finding Text

Lack of board review and approval of nutrition expenses.

Corrective Action Plan

The entity's finance department will work to ensure that the Board packets include a list of disbursements from each fund.

Categories

No categories assigned yet.

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
  • 1168454 2025-001
    Material Weakness Repeat
  • 1168455 2025-002
    Material Weakness Repeat
  • 1168456 2025-002
    Material Weakness Repeat
  • 1168457 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