Finding 39038 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-13
Audit: 44538
Organization: Romulus Community Schools (MI)

AI Summary

  • Core Issue: There is a material weakness in internal controls over financial reporting due to inadequate segregation of duties.
  • Impacted Requirements: The District lacks independent reviews for payroll registers and manual journal entries, increasing the risk of undetected errors or fraud.
  • Recommended Follow-Up: The District should assess and improve its processes to ensure proper segregation of incompatible duties is in place.

Finding Text

Finding Type: Material weakness in Internal Controls over Financial Reporting Criteria: Management is responsible for establishing and maintaining effective internal controls in order to safeguard the assets of the District. A key element of internal control is the segregation of incompatible duties within the accounting function. Condition/Finding: During our audit, we noted the following areas in which the District should improve segregation of duties: - The District does not have procedures in place to allow for an independent review of payroll registers when payroll disbursements are made and recorded in the accounting records. - The District currently does not have procedures in place to allow for an independent review of manual journal entries Cause: This condition appears to be the result of the District not adhering to established internal control polices and procedures. Effect: The District is exposed to increased risk that misstatements, whether caused by error or fraud, could occur and not be detected by management on a timely basis. Recommendation: The District should evaluate its processes and procedures to ensure that a sufficient segregation of incompatible duties exists. View of Responsible Officials (Corrective Action): See corrective action plan.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 38981 2022-001
    Material Weakness Repeat
  • 38982 2022-002
    Material Weakness Repeat
  • 38983 2022-003
    Material Weakness Repeat
  • 38984 2022-001
    Material Weakness Repeat
  • 38985 2022-002
    Material Weakness Repeat
  • 38986 2022-003
    Material Weakness Repeat
  • 38987 2022-001
    Material Weakness Repeat
  • 38988 2022-002
    Material Weakness Repeat
  • 38989 2022-003
    Material Weakness Repeat
  • 38990 2022-001
    Material Weakness Repeat
  • 38991 2022-002
    Material Weakness Repeat
  • 38992 2022-003
    Material Weakness Repeat
  • 38993 2022-001
    Material Weakness Repeat
  • 38994 2022-002
    Material Weakness Repeat
  • 38995 2022-003
    Material Weakness Repeat
  • 38996 2022-001
    Material Weakness Repeat
  • 38997 2022-002
    Material Weakness Repeat
  • 38998 2022-003
    Material Weakness Repeat
  • 38999 2022-001
    Material Weakness Repeat
  • 39000 2022-002
    Material Weakness Repeat
  • 39001 2022-003
    Material Weakness Repeat
  • 39002 2022-001
    Material Weakness Repeat
  • 39003 2022-002
    Material Weakness Repeat
  • 39004 2022-003
    Material Weakness Repeat
  • 39005 2022-001
    Material Weakness Repeat
  • 39006 2022-002
    Material Weakness Repeat
  • 39007 2022-003
    Material Weakness Repeat
  • 39008 2022-001
    Material Weakness Repeat
  • 39009 2022-002
    Material Weakness Repeat
  • 39010 2022-003
    Material Weakness Repeat
  • 39011 2022-001
    Material Weakness Repeat
  • 39012 2022-002
    Material Weakness Repeat
  • 39013 2022-003
    Material Weakness Repeat
  • 39014 2022-001
    Material Weakness Repeat
  • 39015 2022-002
    Material Weakness Repeat
  • 39016 2022-003
    Material Weakness Repeat
  • 39017 2022-001
    Material Weakness Repeat
  • 39018 2022-002
    Material Weakness Repeat
  • 39019 2022-003
    Material Weakness Repeat
  • 39020 2022-001
    Material Weakness Repeat
  • 39021 2022-002
    Material Weakness Repeat
  • 39022 2022-003
    Material Weakness Repeat
  • 39023 2022-001
    Material Weakness Repeat
  • 39024 2022-002
    Material Weakness Repeat
  • 39025 2022-003
    Material Weakness Repeat
  • 39026 2022-001
    Material Weakness Repeat
  • 39027 2022-002
    Material Weakness Repeat
  • 39028 2022-003
    Material Weakness Repeat
  • 39029 2022-001
    Material Weakness Repeat
  • 39030 2022-002
    Material Weakness Repeat
  • 39031 2022-003
    Material Weakness Repeat
  • 39032 2022-001
    Material Weakness Repeat
  • 39033 2022-002
    Material Weakness Repeat
  • 39034 2022-003
    Material Weakness Repeat
  • 39035 2022-001
    Material Weakness Repeat
  • 39036 2022-002
    Material Weakness Repeat
  • 39037 2022-003
    Material Weakness Repeat
  • 39039 2022-002
    Material Weakness Repeat
  • 39040 2022-003
    Material Weakness Repeat
  • 39041 2022-001
    Material Weakness Repeat
  • 39042 2022-002
    Material Weakness Repeat
  • 39043 2022-003
    Material Weakness Repeat
  • 39044 2022-001
    Material Weakness Repeat
  • 39045 2022-002
    Material Weakness Repeat
  • 39046 2022-003
    Material Weakness Repeat
  • 39047 2022-001
    Material Weakness Repeat
  • 39048 2022-002
    Material Weakness Repeat
  • 47899 2022-003
    Material Weakness Repeat
  • 47900 2022-001
    Material Weakness Repeat
  • 47901 2022-002
    Material Weakness Repeat
  • 47902 2022-003
    Material Weakness Repeat
  • 615423 2022-001
    Material Weakness Repeat
  • 615424 2022-002
    Material Weakness Repeat
  • 615425 2022-003
    Material Weakness Repeat
  • 615426 2022-001
    Material Weakness Repeat
  • 615427 2022-002
    Material Weakness Repeat
  • 615428 2022-003
    Material Weakness Repeat
  • 615429 2022-001
    Material Weakness Repeat
  • 615430 2022-002
    Material Weakness Repeat
  • 615431 2022-003
    Material Weakness Repeat
  • 615432 2022-001
    Material Weakness Repeat
  • 615433 2022-002
    Material Weakness Repeat
  • 615434 2022-003
    Material Weakness Repeat
  • 615435 2022-001
    Material Weakness Repeat
  • 615436 2022-002
    Material Weakness Repeat
  • 615437 2022-003
    Material Weakness Repeat
  • 615438 2022-001
    Material Weakness Repeat
  • 615439 2022-002
    Material Weakness Repeat
  • 615440 2022-003
    Material Weakness Repeat
  • 615441 2022-001
    Material Weakness Repeat
  • 615442 2022-002
    Material Weakness Repeat
  • 615443 2022-003
    Material Weakness Repeat
  • 615444 2022-001
    Material Weakness Repeat
  • 615445 2022-002
    Material Weakness Repeat
  • 615446 2022-003
    Material Weakness Repeat
  • 615447 2022-001
    Material Weakness Repeat
  • 615448 2022-002
    Material Weakness Repeat
  • 615449 2022-003
    Material Weakness Repeat
  • 615450 2022-001
    Material Weakness Repeat
  • 615451 2022-002
    Material Weakness Repeat
  • 615452 2022-003
    Material Weakness Repeat
  • 615453 2022-001
    Material Weakness Repeat
  • 615454 2022-002
    Material Weakness Repeat
  • 615455 2022-003
    Material Weakness Repeat
  • 615456 2022-001
    Material Weakness Repeat
  • 615457 2022-002
    Material Weakness Repeat
  • 615458 2022-003
    Material Weakness Repeat
  • 615459 2022-001
    Material Weakness Repeat
  • 615460 2022-002
    Material Weakness Repeat
  • 615461 2022-003
    Material Weakness Repeat
  • 615462 2022-001
    Material Weakness Repeat
  • 615463 2022-002
    Material Weakness Repeat
  • 615464 2022-003
    Material Weakness Repeat
  • 615465 2022-001
    Material Weakness Repeat
  • 615466 2022-002
    Material Weakness Repeat
  • 615467 2022-003
    Material Weakness Repeat
  • 615468 2022-001
    Material Weakness Repeat
  • 615469 2022-002
    Material Weakness Repeat
  • 615470 2022-003
    Material Weakness Repeat
  • 615471 2022-001
    Material Weakness Repeat
  • 615472 2022-002
    Material Weakness Repeat
  • 615473 2022-003
    Material Weakness Repeat
  • 615474 2022-001
    Material Weakness Repeat
  • 615475 2022-002
    Material Weakness Repeat
  • 615476 2022-003
    Material Weakness Repeat
  • 615477 2022-001
    Material Weakness Repeat
  • 615478 2022-002
    Material Weakness Repeat
  • 615479 2022-003
    Material Weakness Repeat
  • 615480 2022-001
    Material Weakness Repeat
  • 615481 2022-002
    Material Weakness Repeat
  • 615482 2022-003
    Material Weakness Repeat
  • 615483 2022-001
    Material Weakness Repeat
  • 615484 2022-002
    Material Weakness Repeat
  • 615485 2022-003
    Material Weakness Repeat
  • 615486 2022-001
    Material Weakness Repeat
  • 615487 2022-002
    Material Weakness Repeat
  • 615488 2022-003
    Material Weakness Repeat
  • 615489 2022-001
    Material Weakness Repeat
  • 615490 2022-002
    Material Weakness Repeat
  • 624341 2022-003
    Material Weakness Repeat
  • 624342 2022-001
    Material Weakness Repeat
  • 624343 2022-002
    Material Weakness Repeat
  • 624344 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.38M
84.027 Special Education_grants to States $951,852
10.553 School Breakfast Program $510,251
84.367 Improving Teacher Quality State Grants $243,731
84.424 Student Support and Academic Enrichment Program $87,940
84.425 Education Stabilization Fund $56,077
84.002 Adult Education - Basic Grants to States $45,000
84.048 Career and Technical Education -- Basic Grants to States $41,365
10.582 Fresh Fruit and Vegetable Program $32,021
84.173 Special Education_preschool Grants $21,510
93.778 Medical Assistance Program $9,479
10.649 Pandemic Ebt Administrative Costs $3,063
10.558 Child and Adult Care Food Program $548
10.555 National School Lunch Program $459