Finding 2311 (2023-002)

Significant Deficiency
Requirement
ABCEGH
Questioned Costs
-
Year
2023
Accepted
2023-11-21
Audit: 3960
Organization: Crete Public Schools No 2 (NE)
Auditor: Kso Cpa's PC

AI Summary

  • Answer: There is a significant issue with the lack of segregation of duties.
  • Trend: This could lead to increased risk of errors or fraud.
  • List: Review processes to ensure proper separation of roles and responsibilities.

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 finances. The Chief Financial Officer will work to separate duties to the best of the ability with the staff on hand. The addition of a Director of Federal Programs who will be responsible for compliance and monitoring will allow further segregation of duties. The Director of Federal Programs will regularly run reports to ensure the accuracy of transactions and that the expenses comply with grant funding. The Superintendent and the Chief Financial Officer will work together to determine the staffing needs in the business office. There will be consideration for additional staffing as the budget allows for it.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 2312 2023-002
    Significant Deficiency Repeat
  • 2313 2023-002
    Significant Deficiency Repeat
  • 578753 2023-002
    Significant Deficiency
  • 578754 2023-002
    Significant Deficiency Repeat
  • 578755 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.11M
84.425 Education Stabilization Fund $987,592
84.010 Title I Grants to Local Educational Agencies $554,160
84.287 Twenty-First Century Community Learning Centers $300,616
84.002 Adult Education - Basic Grants to States $236,496
84.367 Improving Teacher Quality State Grants $214,882
10.553 School Breakfast Program $197,130
84.027 Special Education_grants to States $154,886
84.011 Migrant Education_state Grant Program $106,464
10.558 Child and Adult Care Food Program $98,763
84.365 English Language Acquisition State Grants $82,953
84.048 Career and Technical Education -- Basic Grants to States $59,163
10.582 Fresh Fruit and Vegetable Program $57,775
10.559 Summer Food Service Program for Children $51,128
84.196 Education for Homeless Children and Youth $48,000
93.600 Head Start $43,000
93.778 Medical Assistance Program $35,010