Finding 1206126 (2025-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-04-08
Audit: 398093
Auditor: BKC CPAS PC

AI Summary

  • Core Issue: Payments were made without necessary vendor and approval signatures.
  • Impacted Requirements: Proper payment procedures were not followed, lacking essential documentation.
  • Recommended Follow-Up: Ensure all required signatures are obtained before processing vendor payments.

Finding Text

Criteria Vendor certification signatures, approval signatures, and receiving signatures certifying goods or services were received are to be evident prior to payment. Condition Purchasing approval signatures, vendor certification signatures, and receiving signatures were not obtained for all applicable payments. Context Proper payment procedures were not followed and supporting documentation was not evident. Cause Signatures were not obtained. Effect Payments to vendors were processed without obtaining the signatures detailed above. Recommendation The District should ensure proper payment procedures are followed including obtaining required signatures for all applicable payments and vendors. Views of Responsible Officials and Planned Corrective Action (unaudited) The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Corrective Action Plan

Finding Purchasing approval signatures, vendor certification signatures, and receiving signatures were not obtained for all applicable payments. Recommendation The District should ensure proper payment procedures are followed including obtaining required signatures for all applicable payments and vendors. Method of Implementation The district will ensures all payments has proper signatures. Person Responsible for Business Administrator

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1206124 2025-001
    Material Weakness Repeat
  • 1206125 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $771,649
84.027 SPECIAL EDUCATION GRANTS TO STATES $617,302
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $152,813
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $120,381
84.425 EDUCATION STABILIZATION FUND $66,402
93.778 MEDICAL ASSISTANCE PROGRAM $65,593
10.553 SCHOOL BREAKFAST PROGRAM $41,343
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $22,779
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $13,662
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $8,242
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7,168
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $3,878