FAC Explorer

Finding 395527 (2023-003)

Material Weakness Repeat Finding
Requirement
Cash Management
Questioned Costs
-
Year
2023
Accepted
2024-05-01
Audit: 305182
Organization: Denver City Independent School District (TX)
Auditor: Bennett Bennett & Trice PLLC

AI Summary

  • Answer: Management did not monitor internal control systems for the first ten months of the year.
  • Trend: This oversight led to delays in completing bank reconciliations.
  • List: CFO should implement monitoring processes and provide necessary training to staff.

Finding Text

Criteria: Management should establish monitoring activities to monitor internal control systems and evaluate results. Condition: Management failed to monitor certain functions within the internal control system for the first ten months of the year. Effect: Oversight was not provided and this resulted in bank reconciliations not done being completed in a timely manner. Cause: Management being overwhelmed and not in control for the first 10 months of the year. Recommendation: The CFO should have processes for monitoring internal controls and provide training to personnel as needed: Management response/corrective action plan: See page 79.

Corrective Action Plan

The person responsible for corrective action is Rick Martinez, Superintendent. Procedures have been implemented to assure the District has no significant deficiencies in internal controls or noncompliance in the future. The District has hired new personnel in key areas and have sought outside help from the Region Service Center. 79

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 395526 2023-002
    Material Weakness Repeat
  • 395528 2023-004
    Material Weakness Repeat
  • 395529 2023-002
    Material Weakness Repeat
  • 395530 2023-003
    Material Weakness Repeat
  • 395531 2023-004
    Material Weakness Repeat
  • 395532 2023-002
    Material Weakness Repeat
  • 395533 2023-003
    Material Weakness Repeat
  • 395534 2023-004
    Material Weakness Repeat
  • 395535 2023-002
    Material Weakness Repeat
  • 395536 2023-003
    Material Weakness Repeat
  • 395537 2023-004
    Material Weakness Repeat
  • 395538 2023-002
    Material Weakness Repeat
  • 395539 2023-003
    Material Weakness Repeat
  • 395540 2023-004
    Material Weakness Repeat
  • 395541 2023-002
    Material Weakness Repeat
  • 395542 2023-003
    Material Weakness Repeat
  • 395543 2023-004
    Material Weakness Repeat
  • 395544 2023-002
    Material Weakness Repeat
  • 395545 2023-003
    Material Weakness Repeat
  • 395546 2023-004
    Material Weakness Repeat
  • 395547 2023-002
    Material Weakness Repeat
  • 395548 2023-003
    Material Weakness Repeat
  • 395549 2023-004
    Material Weakness Repeat
  • 395550 2023-002
    Material Weakness Repeat
  • 395551 2023-003
    Material Weakness Repeat
  • 395552 2023-004
    Material Weakness Repeat
  • 395553 2023-002
    Material Weakness Repeat
  • 395554 2023-003
    Material Weakness Repeat
  • 395555 2023-004
    Material Weakness Repeat
  • 395556 2023-002
    Material Weakness Repeat
  • 395557 2023-003
    Material Weakness Repeat
  • 395558 2023-004
    Material Weakness Repeat
  • 395559 2023-002
    Material Weakness Repeat
  • 395560 2023-003
    Material Weakness Repeat
  • 395561 2023-004
    Material Weakness Repeat
  • 395562 2023-002
    Material Weakness Repeat
  • 395563 2023-003
    Material Weakness Repeat
  • 395564 2023-004
    Material Weakness Repeat
  • 395565 2023-002
    Material Weakness Repeat
  • 395566 2023-003
    Material Weakness Repeat
  • 395567 2023-004
    Material Weakness Repeat
  • 395568 2023-002
    Material Weakness Repeat
  • 395569 2023-003
    Material Weakness Repeat
  • 395570 2023-004
    Material Weakness Repeat
  • 395571 2023-002
    Material Weakness Repeat
  • 395572 2023-003
    Material Weakness Repeat
  • 395573 2023-004
    Material Weakness Repeat
  • 395574 2023-002
    Material Weakness Repeat
  • 395575 2023-003
    Material Weakness Repeat
  • 395576 2023-004
    Material Weakness Repeat
  • 971968 2023-002
    Material Weakness Repeat
  • 971969 2023-003
    Material Weakness Repeat
  • 971970 2023-004
    Material Weakness Repeat
  • 971971 2023-002
    Material Weakness Repeat
  • 971972 2023-003
    Material Weakness Repeat
  • 971973 2023-004
    Material Weakness Repeat
  • 971974 2023-002
    Material Weakness Repeat
  • 971975 2023-003
    Material Weakness Repeat
  • 971976 2023-004
    Material Weakness Repeat
  • 971977 2023-002
    Material Weakness Repeat
  • 971978 2023-003
    Material Weakness Repeat
  • 971979 2023-004
    Material Weakness Repeat
  • 971980 2023-002
    Material Weakness Repeat
  • 971981 2023-003
    Material Weakness Repeat
  • 971982 2023-004
    Material Weakness Repeat
  • 971983 2023-002
    Material Weakness Repeat
  • 971984 2023-003
    Material Weakness Repeat
  • 971985 2023-004
    Material Weakness Repeat
  • 971986 2023-002
    Material Weakness Repeat
  • 971987 2023-003
    Material Weakness Repeat
  • 971988 2023-004
    Material Weakness Repeat
  • 971989 2023-002
    Material Weakness Repeat
  • 971990 2023-003
    Material Weakness Repeat
  • 971991 2023-004
    Material Weakness Repeat
  • 971992 2023-002
    Material Weakness Repeat
  • 971993 2023-003
    Material Weakness Repeat
  • 971994 2023-004
    Material Weakness Repeat
  • 971995 2023-002
    Material Weakness Repeat
  • 971996 2023-003
    Material Weakness Repeat
  • 971997 2023-004
    Material Weakness Repeat
  • 971998 2023-002
    Material Weakness Repeat
  • 971999 2023-003
    Material Weakness Repeat
  • 972000 2023-004
    Material Weakness Repeat
  • 972001 2023-002
    Material Weakness Repeat
  • 972002 2023-003
    Material Weakness Repeat
  • 972003 2023-004
    Material Weakness Repeat
  • 972004 2023-002
    Material Weakness Repeat
  • 972005 2023-003
    Material Weakness Repeat
  • 972006 2023-004
    Material Weakness Repeat
  • 972007 2023-002
    Material Weakness Repeat
  • 972008 2023-003
    Material Weakness Repeat
  • 972009 2023-004
    Material Weakness Repeat
  • 972010 2023-002
    Material Weakness Repeat
  • 972011 2023-003
    Material Weakness Repeat
  • 972012 2023-004
    Material Weakness Repeat
  • 972013 2023-002
    Material Weakness Repeat
  • 972014 2023-003
    Material Weakness Repeat
  • 972015 2023-004
    Material Weakness Repeat
  • 972016 2023-002
    Material Weakness Repeat
  • 972017 2023-003
    Material Weakness Repeat
  • 972018 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $112,598
10.555 National School Lunch Program $98,653
84.367 Improving Teacher Quality State Grants $47,616
84.425 Education Stabilization Fund $47,594
84.010 Title I Grants to Local Educational Agencies $27,286
10.559 Summer Food Service Program for Children $21,812
84.027 Special Education_grants to States $16,355
84.424 Student Support and Academic Enrichment Program $16,031
84.048 Career and Technical Education -- Basic Grants to States $2,825
84.365 English Language Acquisition State Grants $2,264