FAC Explorer

Finding 1176908 (2025-005)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-03-09
Audit: 390771
Organization: Douglas School District (SD)
Auditor: KETEL THORSTENSON LLP

AI Summary

  • Issue: An instructional aide was paid for 30 minutes not worked, indicating a lapse in payroll controls.
  • Requirements Impacted: This affects compliance with the allowable costs/activities under Title I Programs.
  • Follow-Up: Ensure that hours worked are accurately totaled and reviewed before payroll is finalized.

Finding Text

Finding No. 2025-005: Internal Controls over Payroll Federal Program Affected: Title I Programs, ALN 84.010A Compliance Requirement: Allowable Costs/Activities Allowed Questioned Costs: None. Condition and Cause: An instructional aide in the program was paid for 30 minutes that they had not worked. Criteria and Effect: It is our responsibility to inform the School Board that this deficiency could result in a material misstatement to the financial statements that could have been prevented or detected by the School’s management. Repeat Finding from Prior Year: No. Recommendation: We recommend that hours aware totaled and reviewed before payroll is posted and paid. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding No. 2025-005: Internal Controls over Payroll Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make every effort to review payroll hours before payroll is posted. Anticipated Completion Date: Fiscal year 2025

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1176905 2025-004
    Material Weakness Repeat
  • 1176906 2025-004
    Material Weakness Repeat
  • 1176907 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $823,518
84.027 SPECIAL EDUCATION GRANTS TO STATES $786,435
84.425 EDUCATION STABILIZATION FUND $494,444
12.618 COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR ESTABLISHMENT OR EXPANSION OF A MILITARY INSTALLATION $463,485
12.U00 NATIONAL DEFENSE AUTHORIZATION ACT - SECTION 386 $257,078
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $208,499
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $156,677
10.553 SCHOOL BREAKFAST PROGRAM $114,369
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $93,722
84.041 IMPACT AID $89,173
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $83,820
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $76,268
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $36,035
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $31,262
10.555 NATIONAL SCHOOL LUNCH PROGRAM $21,230
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $5,997
15.227 DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS $112