Finding 505293 (2024-002)

Material Weakness Repeat Finding
Requirement
ABEILN
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

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 505285 2024-002
    Material Weakness
  • 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
  • 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