FAC Explorer

Finding 44798 (2022-001)

Significant Deficiency Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2022-11-19
Audit: 40193
Organization: McCook Public School District No 17 (NE)
Auditor: Kso Cpa's PC

AI Summary

  • Core Issue: There is a failure to separate responsibilities, which increases the risk of errors or fraud.
  • Impacted Requirements: Key controls related to financial transactions and approvals are not adequately enforced.
  • Recommended Follow-Up: Implement a clear division of tasks among staff to enhance accountability and reduce risks.

Finding Text

LACK OF SEGREGATION OF DUTIES IN ONE OR MORE AREAS

Corrective Action Plan

The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 44799 2022-001
    Significant Deficiency Repeat
  • 44800 2022-001
    Significant Deficiency Repeat
  • 44801 2022-001
    Significant Deficiency Repeat
  • 44802 2022-001
    Significant Deficiency Repeat
  • 44803 2022-001
    Significant Deficiency Repeat
  • 44804 2022-001
    Significant Deficiency Repeat
  • 44805 2022-001
    Significant Deficiency Repeat
  • 44806 2022-001
    Significant Deficiency Repeat
  • 44807 2022-001
    Significant Deficiency Repeat
  • 44808 2022-001
    Significant Deficiency Repeat
  • 44809 2022-001
    Significant Deficiency Repeat
  • 44810 2022-001
    Significant Deficiency Repeat
  • 44811 2022-001
    Significant Deficiency Repeat
  • 44812 2022-001
    Significant Deficiency Repeat
  • 44813 2022-001
    Significant Deficiency
  • 44814 2022-001
    Significant Deficiency Repeat
  • 621240 2022-001
    Significant Deficiency Repeat
  • 621241 2022-001
    Significant Deficiency Repeat
  • 621242 2022-001
    Significant Deficiency Repeat
  • 621243 2022-001
    Significant Deficiency Repeat
  • 621244 2022-001
    Significant Deficiency Repeat
  • 621245 2022-001
    Significant Deficiency Repeat
  • 621246 2022-001
    Significant Deficiency Repeat
  • 621247 2022-001
    Significant Deficiency Repeat
  • 621248 2022-001
    Significant Deficiency Repeat
  • 621249 2022-001
    Significant Deficiency Repeat
  • 621250 2022-001
    Significant Deficiency Repeat
  • 621251 2022-001
    Significant Deficiency Repeat
  • 621252 2022-001
    Significant Deficiency Repeat
  • 621253 2022-001
    Significant Deficiency Repeat
  • 621254 2022-001
    Significant Deficiency Repeat
  • 621255 2022-001
    Significant Deficiency
  • 621256 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $976,703
84.010 Title I Grants to Local Educational Agencies $230,923
10.553 School Breakfast Program $137,889
84.367 Improving Teacher Quality State Grants $76,631
10.555 National School Lunch Program $46,647
16.710 Public Safety Partnership and Community Policing Grants $38,000
93.778 Medical Assistance Program $34,426
84.424 Student Support and Academic Enrichment Program $24,630
10.559 Summer Food Service Program for Children $11,746
84.027 Special Education_grants to States $7,399
84.173 Special Education_preschool Grants $5,165