Finding 1173384 (2025-003)

Material Weakness Repeat Finding
Requirement
ABFGLMN
Questioned Costs
-
Year
2025
Accepted
2026-02-12

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciliation.
  • Trend: This issue affects compliance with federal program requirements and increases the risk of errors or fraud.
  • List: Recommend implementing clear roles and responsibilities to ensure proper segregation of duties.

Finding Text

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGERGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001.

Corrective Action Plan

SEE REPONSE AND CORRECTIVE ACTION PLAN AT 2025-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173374 2025-003
    Material Weakness Repeat
  • 1173375 2025-003
    Material Weakness Repeat
  • 1173376 2025-003
    Material Weakness Repeat
  • 1173377 2025-003
    Material Weakness Repeat
  • 1173378 2025-003
    Material Weakness Repeat
  • 1173379 2025-003
    Material Weakness Repeat
  • 1173380 2025-003
    Material Weakness Repeat
  • 1173381 2025-003
    Material Weakness Repeat
  • 1173382 2025-003
    Material Weakness Repeat
  • 1173383 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $786,902
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $406,167
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $397,500
10.553 SCHOOL BREAKFAST PROGRAM $303,950
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $235,916
84.027 SPECIAL EDUCATION GRANTS TO STATES $135,474
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $71,786
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $67,143
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $56,772
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $46,353
84.397 STATE FISCAL STABILIZATION FUND (SFSF) - GOVERNMENT SERVICES, RECOVERY ACT $44,120
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $35,118
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $33,001
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $27,413
84.425 EDUCATION STABILIZATION FUND $15,464
10.555 NATIONAL SCHOOL LUNCH PROGRAM $13,088