Finding 1218398 (2025-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2025
Accepted
2026-06-24
Audit: 404680
Organization: Crete Public Schools No 2 (NE)
Auditor: KSO CPAS PC

AI Summary

  • Answer: There is a significant issue with the lack of segregation of duties, which increases the risk of errors and fraud.
  • Trend: This problem has been noted in multiple areas, indicating a systemic oversight in internal controls.
  • List: Recommended follow-up includes reviewing processes, implementing checks and balances, and training staff on proper duty assignments.

Finding Text

Lack of segregation of duties in one or more areas

Corrective Action Plan

The Crete Public Schools Board of Education and Superintendent continually evaluate the distribution of duties to employees and closely monitor federal program finances. The Chief Financial Officer will continue to separate duties to the greatest extent possible with available staff. The Director of Federal Programs will assist in strengthening internal controls by actively participating in the preparation and review of grant expenditures, reimbursement requests, budget-to-actual reports, and supporting documentation to ensure transactions are accurate, properly approved, and comply with federal grant requirements. The Director of Federal Programs will also monitor federal program activities, review exception reports, and provide an additional layer of oversight for federally funded transactions. The District will continue to evaluate opportunities to implement additional compensating controls as staffing and resources permit.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1218394 2025-003
    Material Weakness Repeat
  • 1218395 2025-003
    Material Weakness Repeat
  • 1218396 2025-003
    Material Weakness Repeat
  • 1218397 2025-003
    Material Weakness Repeat
  • 1218399 2025-004
    Material Weakness Repeat
  • 1218400 2025-004
    Material Weakness Repeat
  • 1218401 2025-004
    Material Weakness Repeat
  • 1218402 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $968,357
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $668,563
84.027 SPECIAL EDUCATION GRANTS TO STATES $625,576
84.425 EDUCATION STABILIZATION FUND $485,773
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $295,004
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $201,334
10.553 SCHOOL BREAKFAST PROGRAM $200,499
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $153,536
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $143,291
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $97,546
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $83,905
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $72,376
10.558 CHILD AND ADULT CARE FOOD PROGRAM $64,664
10.559 FRESH FRUIT AND VEGETABLE PROGRAM $46,990
93.600 HEAD START $43,000
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $29,932
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $26,196
93.778 GRANTS TO STATES FOR MEDICAID $18,712
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $5,096