Finding 1200807 (2025-003)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395817
Auditor: BRADY MARTZ LLC

AI Summary

  • Core Issue: Two expenditures were made without proper approval from the Superintendent.
  • Impacted Requirements: The District's internal control system and expenditure approval policies were not followed.
  • Recommended Follow-Up: Ensure all expenditures receive the necessary approvals as per District policies.

Finding Text

Activities Allowed or Unallowed; Allowable Costs/Cost Principles – Significant Deficiency Federal Program 84.010 Title I Criteria The District should ensure that all expenditures follow the District’s policies. Condition The District incurred two expenditures that were not properly approved by the Superintendent. Questioned Costs None. Context A sample of 24 expenditures were tested for compliance within the Title I program. Of these, two samples were found to not have the appropriate approval documented. Effect The District is not in compliance with their internal control system. Cause Approval for two expenditures was not obtained. Recommendation The District should ensure that all expenditures follow the District’s policies, including approval from the superintendent. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.

Corrective Action Plan

Contact Person – Mike McNeff, Superintendent Correcting Plan – The Superintendent and the Business Manager will work together to ensure that all expenditures incurred will follow internal control policies. Completion Data – June 30, 2026

Categories

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Programs in Audit

ALN Program Name Expenditures
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $227,641
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $173,224
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $148,319
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $48,335
10.555 NATIONAL SCHOOL LUNCH PROGRAM $38,279
10.553 SCHOOL BREAKFAST PROGRAM $37,085
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $17,765
97.067 HOMELAND SECURITY GRANT PROGRAM $15,012
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $5,764
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $4,131