Finding 1201226 (2025-003)

Material Weakness Repeat Finding
Requirement
ABGHLMN
Questioned Costs
-
Year
2025
Accepted
2026-03-30

AI Summary

  • Answer: The district failed to properly separate key financial duties.
  • Trend: This issue affects custody, record-keeping, and reconciling functions, particularly for federal programs.
  • List: Review and implement stronger segregation of duties to ensure compliance and reduce risk.

Finding Text

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

Corrective Action Plan

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2025-001

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1201223 2025-003
    Material Weakness Repeat
  • 1201224 2025-003
    Material Weakness Repeat
  • 1201225 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1.76M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $630,307
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $375,586
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $142,365
10.553 SCHOOL BREAKFAST PROGRAM $139,897
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $121,260
84.027 SPECIAL EDUCATION GRANTS TO STATES $97,878
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $86,691
84.425 EDUCATION STABILIZATION FUND $80,000
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $52,726
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $50,097
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $10,109
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $7,547