Finding 386807 (2023-002)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2024-03-28

Audit: 299093

Organization: Dodgeland School District (WI)

Auditor: Erickson & Associates S C

AI Summary

Answer: The District's office staff is too small to properly separate accounting and reporting duties.
Trend: This lack of separation increases the risk of errors and fraud within the internal control system.
List: Recommend evaluating staffing needs and implementing cross-training or additional hires to improve internal controls.

Finding Text

Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.

Corrective Action Plan

This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.

Other Findings in this Audit

963249 2023-002

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.425	Education Stabilization Fund	$306,732
32.009	Emergency Connectivity Fund Program	$303,180
84.027	Special Education_grants to States	$208,013
10.555	National School Lunch Program	$200,401
93.778	Medical Assistance Program	$114,118
84.010	Title I Grants to Local Educational Agencies	$105,923
10.553	School Breakfast Program	$33,972
84.367	Improving Teacher Quality State Grants	$20,944
84.424	Student Support and Academic Enrichment Program	$9,027
84.173	Special Education_preschool Grants	$6,907
84.048	Career and Technical Education -- Basic Grants to States	$4,606