FAC Explorer

Finding 369679 (2023-008)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-02-19
Audit: 291093
Organization: Mountainair Public Schools (NM)
Auditor: Kubiak Melton & Associates LLC

AI Summary

  • Answer: 13 out of 44 purchase requisitions lacked necessary signatures from the Business Manager and/or principal.
  • Trend: This indicates a recurring issue with compliance to the District’s internal control policy.
  • List: Follow up by ensuring all purchase requisitions are reviewed and signed as required to prevent future discrepancies.

Finding Text

: In 13 instances, out of 44 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the principal as required by the District’s internal control policy. A total of 11 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).

Corrective Action Plan

The Administration office will begin monitoring all requisitions and purchase orders to ensure all items are being approved by the individuals as is in the District’s internal control policy. The Business Manager will look into the software program to see if we can do approvals through the online system. This will prevent any purchases from moving forward in the process since the approval would be a requirement of the software. Timeline to Correct: Fiscal Year 2024. Responsible Party: Peter Nieto, Business Manager.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 369680 2023-008
    Significant Deficiency Repeat
  • 369681 2023-008
    Significant Deficiency Repeat
  • 946121 2023-008
    Significant Deficiency Repeat
  • 946122 2023-008
    Significant Deficiency Repeat
  • 946123 2023-008
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19- Arp Esser III $477,271
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs Gear-Up $311,148
84.425 Covid-19- Crrsa, Esser II $285,596
84.010 Title I Esea Grants to Local Educational Agencies $184,269
93.778 Medical Assistance Program - Title Xix Medicaid $154,426
10.555 National School Lunch Program - Food Service $131,865
84.027 Special Education- Grants to States (idea B) $66,647
84.424 Student Support Academic Enrichment (ssae) $19,631
84.425 Covid-19- Cares Act -Esser $12,681
10.582 Fresh Fruit & Vegetable Program (ffvp) $5,004
84.367 Supporting Effective Instruction State Grants - Title Ii, Part A, Teacher & Principal Training & Recruiting Fund $2,314
84.173 Special Education- Preschool Idea-B $844
84.358 Rural Education- Rural & Low-Income Schools $158