FAC Explorer

Finding 34592 (2022-001)

Significant Deficiency
Requirement
ABG
Questioned Costs
-
Year
2022
Accepted
2022-11-16
Audit: 35995
Organization: Kearney Public Schools District No. 07 (NE)
Auditor: Kso Cpa's 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. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizez that this should still be a concern for the School District and the Board.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34593 2022-001
    Significant Deficiency
  • 34594 2022-001
    Significant Deficiency Repeat
  • 611034 2022-001
    Significant Deficiency
  • 611035 2022-001
    Significant Deficiency
  • 611036 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $3.63M
84.425 Education Stabilization Fund $3.21M
84.027 Special Education_grants to States $1.59M
84.010 Title I Grants to Local Educational Agencies $918,694
10.553 School Breakfast Program $440,654
93.778 Medical Assistance Program $384,393
16.710 Public Safety Partnership and Community Policing Grants $152,737
84.287 Twenty-First Century Community Learning Centers $92,976
10.559 Summer Food Service Program for Children $73,263
10.558 Child and Adult Care Food Program $64,154
84.173 Special Education_preschool Grants $48,544
84.424 Student Support and Academic Enrichment Program $39,750
10.582 Fresh Fruit and Vegetable Program $36,386
45.312 National Leadership Grants $35,235
84.048 Career and Technical Education -- Basic Grants to States $32,450
93.575 Child Care and Development Block Grant $30,000
84.365 English Language Acquisition State Grants $19,203
84.196 Education for Homeless Children and Youth $11,500
93.994 Maternal and Child Health Services Block Grant to the States $5,000