Finding 1216433 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-06-03

AI Summary

  • Core Issue: Costs for two pay applications were recorded late, after year-end approval.
  • Impacted Requirements: This delays financial reporting and may affect compliance with accounting standards.
  • Recommended Follow-up: Ensure timely recording of costs to align with accrual accounting principles and improve approval processes.

Finding Text

The District’s basic financial statements are presented on the full accrual basis of accounting and conform to accounting principles generally accepted in the United States of America. The costs for two pay applications were not recorded until the oversight agency and Board approval after year end. The time between the work performed and the pay application submitted and approved was two months after year-end.

Corrective Action Plan

Management monitors all pay applications for work performed but will more closely

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1216434 2024-002
    Material Weakness Repeat
  • 1216435 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.468 DRINKING WATER STATE REVOLVING FUND $4.06M
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $566,699