FAC Explorer

Finding 1172408 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-02-04
Audit: 385527
Organization: Dodgeland School District (WI)
Auditor: ERICKSON & ASSOCIATES S C

AI Summary

  • Answer: The District's office staff is too small to properly separate accounting and reporting duties.
  • Trend: This lack of segregation increases the risk of errors and fraud in financial reporting.
  • List: Recommend assessing staffing needs and implementing additional controls to strengthen internal oversight.

Finding Text

Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.

Corrective Action Plan

This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 1172407 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $227,487
10.555 NATIONAL SCHOOL LUNCH PROGRAM $175,084
93.778 MEDICAL ASSISTANCE PROGRAM $122,542
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $95,774
10.553 SCHOOL BREAKFAST PROGRAM $39,321
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $16,224
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $16,125
84.424 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $9,073
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,014
84.425 EDUCATION STABILIZATION FUND $4,861
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $2,429
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1,342