Finding 519175 (2024-002)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-01-14

Audit: 337750

Organization: Dodgeland School District (WI)

Auditor: Erickson & Associates S C

AI Summary

Answer: The District's office staff is too small to properly separate accounting and reporting duties.
Trend: This lack of separation increases the risk of errors and fraud within the internal control system.
List: Recommend evaluating staffing needs and implementing cross-training or additional hires to improve internal controls.

Finding Text

Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.

Corrective Action Plan

This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.

Other Findings in this Audit

519176 2024-002

Significant Deficiency Repeat
1095617 2024-002

Significant Deficiency Repeat
1095618 2024-002

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.027	Special Education Grants to States	$224,131
10.555	National School Lunch Program	$197,540
93.778	Medical Assistance Program	$121,265
84.010	Title I Grants to Local Educational Agencies	$114,181
10.553	School Breakfast Program	$37,208
84.425	Education Stabilization Fund	$21,139
84.367	Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)	$20,497
10.559	Summer Food Service Program for Children	$13,547
84.424	Student Support and Academic Enrichment Program	$10,947
84.173	Special Education Preschool Grants	$6,494
10.582	Fresh Fruit and Vegetable Program	$5,987
84.048	Career and Technical Education -- Basic Grants to States	$5,265
84.365	English Language Acquisition State Grants	$300