FAC Explorer

Finding 4083 (2023-002)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2023-12-13
Audit: 6410
Organization: Madison County School District No. 2, Norfolk Public Schools (NE)
Auditor: Herley & Reinke Accounting PC

AI Summary

  • Issue: The District could not find documentation for a $33,185.68 reimbursement request related to the Indian Education Grant.
  • Trend: This lack of documentation raises concerns about potential inaccuracies and misappropriation of funds.
  • Follow-up: Ensure all grant reimbursement requests are backed by proper documentation to mitigate risks.

Finding Text

During audit procedures performed it was noted that the District was unable to locate supporting documentation for a grant reimbursement request for the Indian Education Grant. The reimbursement of $33,185.68 was received on June 13, 2023, however, the District was unable to provide supporting documentation. Lack of Supporting documentation increases the risk for inaccuracy and misappropriation.

Corrective Action Plan

The District will maintain supporting documentation to substantiate all transactions.

Categories

Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.88M
84.027 Special Education_grants to States $1.23M
84.010 Title I Grants to Local Educational Agencies $814,458
10.553 School Breakfast Program $358,965
93.778 Medical Assistance Program $289,317
84.367 Improving Teacher Quality State Grants $160,167
84.287 Twenty-First Century Community Learning Centers $118,347
84.424 Student Support and Academic Enrichment Program $61,145
84.060 Indian Education_grants to Local Educational Agencies $53,987
84.365 English Language Acquisition State Grants $53,056
84.048 Career and Technical Education -- Basic Grants to States $32,176
84.425 Education Stabilization Fund $23,472
84.173 Special Education_preschool Grants $22,515
84.181 Special Education-Grants for Infants and Families $14,115
84.323 Special Education - State Personnel Development $12,608