FAC Explorer

Finding 1295 (2023-003)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2023-11-06
Audit: 2430
Organization: Dawson County School District No. 20 (NE)
Auditor: Kso CPAS PC

AI Summary

  • Answer: There is a significant issue with the segregation of duties in certain areas, increasing the risk of errors or fraud.
  • Trend: This lack of separation has been noted in previous audits, indicating a recurring problem that needs immediate attention.
  • List: Review current processes, implement clear role definitions, and establish checks and balances to mitigate risks.

Finding Text

Lack of Segregation of Duties in One or More Areas

Corrective Action Plan

The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. However, the District's budget will not allow the means to hire sufficient staffing to completely correct this finding. This will continue to be an ongoing process.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1296 2023-003
    Material Weakness Repeat
  • 1297 2023-003
    Material Weakness Repeat
  • 1298 2023-003
    Material Weakness Repeat
  • 1299 2023-003
    Material Weakness Repeat
  • 1300 2023-004
    Material Weakness
  • 1301 2023-004
    Material Weakness
  • 1302 2023-004
    Material Weakness
  • 1303 2023-005
    Material Weakness
  • 1304 2023-005
    Material Weakness
  • 1305 2023-005
    Material Weakness
  • 1306 2023-006
    Material Weakness
  • 1307 2023-006
    Material Weakness
  • 1308 2023-006
    Material Weakness
  • 577737 2023-003
    Material Weakness Repeat
  • 577738 2023-003
    Material Weakness Repeat
  • 577739 2023-003
    Material Weakness Repeat
  • 577740 2023-003
    Material Weakness Repeat
  • 577741 2023-003
    Material Weakness Repeat
  • 577742 2023-004
    Material Weakness
  • 577743 2023-004
    Material Weakness
  • 577744 2023-004
    Material Weakness
  • 577745 2023-005
    Material Weakness
  • 577746 2023-005
    Material Weakness
  • 577747 2023-005
    Material Weakness
  • 577748 2023-006
    Material Weakness
  • 577749 2023-006
    Material Weakness
  • 577750 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $346,976
84.010 Title I Grants to Local Educational Agencies $127,248
10.553 School Breakfast Program $86,727
10.555 National School Lunch Program $41,438
84.367 Improving Teacher Quality State Grants $20,734
93.778 Medical Assistance Program $19,804
84.173 Special Education_preschool Grants $4,810
84.027 Special Education_grants to States $988