Finding 485710 (2023-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-09-04

AI Summary

  • Core Issue: An employee has too much control over multiple incompatible duties, risking internal control weaknesses.
  • Impacted Requirements: This affects compliance with internal control standards for federal programs.
  • Recommended Follow-up: Implement proper segregation of duties to enhance oversight and reduce risk.

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 federal programs; cash, investments, inventories, long term debt, receipts, disbursements, wire transfers, payroll, financial reporting, computer systems and journal entries. See finding 2023-001.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 485708 2023-002
    Material Weakness Repeat
  • 485709 2023-002
    Material Weakness Repeat
  • 485711 2023-002
    Material Weakness Repeat
  • 1062150 2023-002
    Material Weakness Repeat
  • 1062151 2023-002
    Material Weakness Repeat
  • 1062152 2023-002
    Material Weakness Repeat
  • 1062153 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $407,958
10.555 National School Lunch Program $348,722
84.010 Title I Grants to Local Educational Agencies $155,198
10.553 School Breakfast Program $52,248
84.027 Special Education_grants to States $34,322
84.367 Improving Teacher Quality State Grants $21,046
84.424 Student Support and Academic Enrichment Program $10,000
10.559 Summer Food Service Program for Children $9,482
84.048 Career and Technical Education -- Basic Grants to States $6,981
84.365 English Language Acquisition State Grants $1,491