Finding 12211 (2022-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-16

AI Summary

  • Core Issue: The District lacks proper segregation of duties in accounting due to limited personnel.
  • Impacted Requirements: Inadequate internal controls increase the risk of errors and fraud.
  • Recommended Follow-Up: Management should enhance oversight and strive to segregate duties within existing staffing and budget constraints.

Finding Text

2022-001. SEGREGATION OF DUTIES Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the District's business office, the segregation of accounting functions necessary to ensure adequate internal control is not possible. Effect Because of the weakness in segregation of duties, the District has not provided adequate internal control. Cause This occurred because of staffing limitations caused by fiscal constraints. Auditor Recommendations Officials and management of the District should constantly be aware of this condition, attempt to segregate duties as much as possible, and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The Business Manager will continue to monitor all transactions and the District's administration will structure the duties of office and school personnel to help ensure as much segregation of duties as possible within the District's staffing limitations and funding constraints.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 12207 2022-001
    Significant Deficiency Repeat
  • 12208 2022-001
    Significant Deficiency Repeat
  • 12209 2022-001
    Significant Deficiency Repeat
  • 12210 2022-001
    Significant Deficiency Repeat
  • 12212 2022-001
    Significant Deficiency Repeat
  • 588649 2022-001
    Significant Deficiency Repeat
  • 588650 2022-001
    Significant Deficiency Repeat
  • 588651 2022-001
    Significant Deficiency Repeat
  • 588652 2022-001
    Significant Deficiency Repeat
  • 588653 2022-001
    Significant Deficiency Repeat
  • 588654 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $106,063
84.027 Special Education_grants to States $66,046
21.027 Coronavirus State and Local Fiscal Recovery Funds $53,242
10.553 School Breakfast Program $49,830
84.425 Education Stabilization Fund $40,087
93.324 State Health Insurance Assistance Program $36,217
84.358 Rural Education $34,437
10.555 National School Lunch Program $29,016
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $19,858
10.559 Summer Food Service Program for Children $17,561
84.367 Improving Teacher Quality State Grants $14,101
84.060 Indian Education_grants to Local Educational Agencies $12,697
84.424 Student Support and Academic Enrichment Program $9,685
84.173 Special Education_preschool Grants $2,390