Finding 200147 (2022-007)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-04

AI Summary

  • Core Issue: There is insufficient segregation of duties among staff, increasing the risk of mishandled transactions.
  • Impacted Requirements: Proper segregation of duties is essential for ensuring transactions are managed appropriately.
  • Recommended Follow-Up: Implement separation of duties where possible and establish alternative controls, with support from the governing board.

Finding Text

SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

SEGREGATION OF DUTIES Name of Contact Person: Lenore Bricco Corrective Action: The governing body continues to segregate duties to provide reasonable assurance of separation of transactions. No infractions have been documented of the controls. The controls are continually monitored and strictly adhered to. Proposed Completion Date: Ongoing.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 200148 2022-007
    Material Weakness Repeat
  • 200149 2022-007
    Material Weakness Repeat
  • 200150 2022-008
    Significant Deficiency
  • 200151 2022-007
    Material Weakness Repeat
  • 200152 2022-008
    Significant Deficiency
  • 776589 2022-007
    Material Weakness Repeat
  • 776590 2022-007
    Material Weakness Repeat
  • 776591 2022-007
    Material Weakness Repeat
  • 776592 2022-008
    Significant Deficiency
  • 776593 2022-007
    Material Weakness Repeat
  • 776594 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $721,474
10.555 National School Lunch Program $641,504
84.010 Title I Grants to Local Educational Agencies $543,469
84.027 Special Education_grants to States $445,905
10.553 School Breakfast Program $123,685
84.358 Rural Education $32,112
84.048 Career and Technical Education -- Basic Grants to States $30,768
84.173 Special Education_preschool Grants $29,368
84.367 Improving Teacher Quality State Grants $17,361
10.579 Child Nutrition Discretionary Grants Limited Availability $2,635
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $2,566
84.041 Impact Aid $0