Finding 505285 (2024-002)

Material Weakness
Requirement
ABN
Questioned Costs
-
Year
2024
Accepted
2024-11-11
Audit: 327912
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 district will continue to monitor the individual duties of staff. However, the district’s budget will not allow the means to hire sufficient staff to completely correct this finding. This will continue to be an ongoing concern.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 505286 2024-002
    Material Weakness
  • 505287 2024-002
    Material Weakness Repeat
  • 505288 2024-002
    Material Weakness Repeat
  • 505289 2024-002
    Material Weakness Repeat
  • 505290 2024-002
    Material Weakness Repeat
  • 505291 2024-002
    Material Weakness Repeat
  • 505292 2024-002
    Material Weakness Repeat
  • 505293 2024-002
    Material Weakness Repeat
  • 505294 2024-002
    Material Weakness Repeat
  • 505295 2024-002
    Material Weakness Repeat
  • 505296 2024-003
    Material Weakness Repeat
  • 505297 2024-003
    Material Weakness Repeat
  • 505298 2024-003
    Material Weakness Repeat
  • 505299 2024-003
    Material Weakness Repeat
  • 505300 2024-003
    Material Weakness Repeat
  • 1081727 2024-002
    Material Weakness
  • 1081728 2024-002
    Material Weakness
  • 1081729 2024-002
    Material Weakness Repeat
  • 1081730 2024-002
    Material Weakness Repeat
  • 1081731 2024-002
    Material Weakness Repeat
  • 1081732 2024-002
    Material Weakness Repeat
  • 1081733 2024-002
    Material Weakness Repeat
  • 1081734 2024-002
    Material Weakness Repeat
  • 1081735 2024-002
    Material Weakness Repeat
  • 1081736 2024-002
    Material Weakness Repeat
  • 1081737 2024-002
    Material Weakness Repeat
  • 1081738 2024-003
    Material Weakness Repeat
  • 1081739 2024-003
    Material Weakness Repeat
  • 1081740 2024-003
    Material Weakness Repeat
  • 1081741 2024-003
    Material Weakness Repeat
  • 1081742 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.37M
10.553 School Breakfast Program $357,939
10.555 National School Lunch Program $245,147
10.559 Summer Food Service Program for Children $113,600
84.287 Twenty-First Century Community Learning Centers $100,057
84.425 Education Stabilization Fund $64,970
93.778 Medical Assistance Program $64,245
10.582 Fresh Fruit and Vegetable Program $61,414
84.048 Career and Technical Education -- Basic Grants to States $41,876
10.558 Child and Adult Care Food Program $39,183
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $31,456
84.173 Special Education Preschool Grants $27,901
84.365 English Language Acquisition State Grants $24,165
93.575 Child Care and Development Block Grant $19,000
84.196 Education for Homeless Children and Youth $8,490
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $7,500
84.027 Special Education Grants to States $4,294