FAC Explorer

Finding 395545 (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.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 395526 2023-002
    Material Weakness Repeat
  • 395527 2023-003
    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
  • 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