Finding 485081 (2023-002)

Material Weakness Repeat Finding
Requirement
ABFL
Questioned Costs
-
Year
2023
Accepted
2024-08-26

AI Summary

  • Core Issue: An employee has too much control over multiple incompatible duties, risking potential fraud or errors.
  • Impacted Requirements: This violates the principle of segregation of duties, which is essential for effective internal controls.
  • Recommended Follow-Up: Review and redistribute responsibilities to ensure no single employee manages conflicting tasks.

Finding Text

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries and the school nutrition program. See finding 2023-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 485080 2023-002
    Material Weakness Repeat
  • 1061522 2023-002
    Material Weakness Repeat
  • 1061523 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $526,106
10.555 National School Lunch Program $251,879
84.010 Title I Grants to Local Educational Agencies $86,464
10.553 School Breakfast Program $36,011
84.027 Special Education_grants to States $30,587
84.367 Improving Teacher Quality State Grants $20,265
84.424 Student Support and Academic Enrichment Program $10,000
84.048 Career and Technical Education -- Basic Grants to States $9,319