FAC Explorer

Finding 34596 (2022-001)

Material Weakness
Requirement
ABFN
Questioned Costs
-
Year
2022
Accepted
2022-11-15
Audit: 35996
Organization: Dawson County School District No. 20 (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 entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34595 2022-002
    Material Weakness
  • 34597 2022-001
    Material Weakness Repeat
  • 34598 2022-001
    Material Weakness Repeat
  • 34599 2022-001
    Material Weakness Repeat
  • 611037 2022-002
    Material Weakness
  • 611038 2022-001
    Material Weakness
  • 611039 2022-001
    Material Weakness Repeat
  • 611040 2022-001
    Material Weakness Repeat
  • 611041 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $466,236
10.555 National School Lunch Program $437,846
84.027 Special Education_grants to States $229,686
84.010 Title I Grants to Local Educational Agencies $169,109
10.553 School Breakfast Program $149,499
84.367 Improving Teacher Quality State Grants $26,235
93.778 Medical Assistance Program $23,423
84.173 Special Education_preschool Grants $8,011
10.559 Summer Food Service Program for Children $4,739