FAC Explorer

Finding 36019 (2022-006)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-01-11
Audit: 35023
Organization: Mountainair Public Schools (NM)
Auditor: Kubiak Melton & Associates LLC

AI Summary

  • Answer: 21 out of 80 purchase requisitions lacked necessary signatures.
  • Trend: 14 requisitions were missing signatures from the required reviewers.
  • List: Ensure all purchase requisitions are signed by the Business Manager and Superintendent to comply with internal control policy.

Finding Text

In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 36018 2022-006
    Material Weakness
  • 36020 2022-006
    Material Weakness
  • 36021 2022-006
    Material Weakness
  • 36022 2022-006
    Material Weakness
  • 612460 2022-006
    Material Weakness
  • 612461 2022-006
    Material Weakness
  • 612462 2022-006
    Material Weakness
  • 612463 2022-006
    Material Weakness
  • 612464 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425D Crrsa, Esser II - Education Stabilization Fund $286,800
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs Gear-Up $266,378
84.010 Title I Esea Grants to Local Educational Agencies $155,453
10.555 National School Lunch Program - Food Service $154,094
84.425U Arp Esser III American Rescue Plan Arp - Esser $143,989
93.778 Medical Assistance Program - Title Xix Medicaid $142,129
84.027A Special Education- Grants to States (idea B) $126,970
84.425D Aln 84.425 Education Stabilization Fund (esf) - Covid 19 - Elementary & Secondary School Emergency Relief Fund $21,992
84.367A Supporting Effective Instruction State Grants - Title Ii, Part A, Teacher & Principal Training & Recruiting Fund $8,260
84.425D Usde Crrsa Esser II Air Quality $7,238
10.582 Fresh Fruit & Vegetable Program (ffvp) $6,510
84.173A Special Education- Preschool Idea-B $6,084