FAC Explorer

Finding 520402 (2024-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-01-28
Audit: 340104
Organization: Board of Education of Allegany County (MD)
Auditor: Huber Michaels & Company

AI Summary

  • Core Issue: Management lacks a formal system to monitor the effectiveness of the Board’s internal controls, relying on the Finance Department for evaluations.
  • Impacted Requirements: The absence of independent oversight may lead to ineffective internal controls, risking material misstatements in financial statements.
  • Recommended Follow-Up: Hire an independent auditor to periodically assess internal controls and report directly to the Board, despite current budget constraints.

Finding Text

Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 520379 2024-001
    Significant Deficiency Repeat
  • 520380 2024-001
    Significant Deficiency Repeat
  • 520381 2024-001
    Significant Deficiency Repeat
  • 520382 2024-001
    Significant Deficiency Repeat
  • 520383 2024-001
    Significant Deficiency Repeat
  • 520384 2024-001
    Significant Deficiency Repeat
  • 520385 2024-001
    Significant Deficiency Repeat
  • 520386 2024-001
    Significant Deficiency Repeat
  • 520387 2024-001
    Significant Deficiency Repeat
  • 520388 2024-001
    Significant Deficiency Repeat
  • 520389 2024-001
    Significant Deficiency Repeat
  • 520390 2024-001
    Significant Deficiency Repeat
  • 520391 2024-001
    Significant Deficiency Repeat
  • 520392 2024-001
    Significant Deficiency Repeat
  • 520393 2024-001
    Significant Deficiency Repeat
  • 520394 2024-001
    Significant Deficiency Repeat
  • 520395 2024-001
    Significant Deficiency Repeat
  • 520396 2024-001
    Significant Deficiency Repeat
  • 520397 2024-001
    Significant Deficiency Repeat
  • 520398 2024-001
    Significant Deficiency Repeat
  • 520399 2024-001
    Significant Deficiency Repeat
  • 520400 2024-001
    Significant Deficiency Repeat
  • 520401 2024-001
    Significant Deficiency Repeat
  • 520403 2024-001
    Significant Deficiency Repeat
  • 520404 2024-001
    Significant Deficiency Repeat
  • 520405 2024-001
    Significant Deficiency Repeat
  • 520406 2024-001
    Significant Deficiency Repeat
  • 520407 2024-001
    Significant Deficiency Repeat
  • 520408 2024-001
    Significant Deficiency Repeat
  • 520409 2024-001
    Significant Deficiency Repeat
  • 520410 2024-001
    Significant Deficiency Repeat
  • 520411 2024-001
    Significant Deficiency Repeat
  • 520412 2024-001
    Significant Deficiency Repeat
  • 520413 2024-001
    Significant Deficiency Repeat
  • 520414 2024-001
    Significant Deficiency Repeat
  • 520415 2024-001
    Significant Deficiency Repeat
  • 520416 2024-001
    Significant Deficiency Repeat
  • 520417 2024-001
    Significant Deficiency Repeat
  • 520418 2024-001
    Significant Deficiency Repeat
  • 520419 2024-001
    Significant Deficiency Repeat
  • 520420 2024-001
    Significant Deficiency Repeat
  • 520421 2024-001
    Significant Deficiency Repeat
  • 520422 2024-001
    Significant Deficiency Repeat
  • 520423 2024-001
    Significant Deficiency Repeat
  • 520424 2024-001
    Significant Deficiency Repeat
  • 520425 2024-001
    Significant Deficiency Repeat
  • 520426 2024-001
    Significant Deficiency Repeat
  • 520427 2024-001
    Significant Deficiency Repeat
  • 520428 2024-001
    Significant Deficiency Repeat
  • 520429 2024-001
    Significant Deficiency Repeat
  • 520430 2024-001
    Significant Deficiency Repeat
  • 520431 2024-001
    Significant Deficiency Repeat
  • 520432 2024-001
    Significant Deficiency Repeat
  • 520433 2024-001
    Significant Deficiency Repeat
  • 520434 2024-002
    Significant Deficiency
  • 520435 2024-002
    Significant Deficiency
  • 520436 2024-002
    Significant Deficiency
  • 520437 2024-002
    Significant Deficiency
  • 520438 2024-003
    Significant Deficiency
  • 520439 2024-003
    Significant Deficiency
  • 520440 2024-003
    Significant Deficiency
  • 520441 2024-003
    Significant Deficiency
  • 520442 2024-003
    Significant Deficiency
  • 520443 2024-003
    Significant Deficiency
  • 520444 2024-003
    Significant Deficiency
  • 520445 2024-003
    Significant Deficiency
  • 520446 2024-003
    Significant Deficiency
  • 520447 2024-003
    Significant Deficiency
  • 520448 2024-003
    Significant Deficiency
  • 520449 2024-003
    Significant Deficiency
  • 520450 2024-003
    Significant Deficiency
  • 520451 2024-003
    Significant Deficiency
  • 520452 2024-003
    Significant Deficiency
  • 520453 2024-003
    Significant Deficiency
  • 520454 2024-003
    Significant Deficiency
  • 520455 2024-003
    Significant Deficiency
  • 520456 2024-003
    Significant Deficiency
  • 520457 2024-003
    Significant Deficiency
  • 520458 2024-003
    Significant Deficiency
  • 520459 2024-003
    Significant Deficiency
  • 520460 2024-003
    Significant Deficiency
  • 520461 2024-003
    Significant Deficiency
  • 520462 2024-003
    Significant Deficiency
  • 520463 2024-003
    Significant Deficiency
  • 520464 2024-003
    Significant Deficiency
  • 520465 2024-003
    Significant Deficiency
  • 520466 2024-003
    Significant Deficiency
  • 520467 2024-003
    Significant Deficiency
  • 520468 2024-003
    Significant Deficiency
  • 520469 2024-003
    Significant Deficiency
  • 520470 2024-003
    Significant Deficiency
  • 520471 2024-003
    Significant Deficiency
  • 520472 2024-003
    Significant Deficiency
  • 520473 2024-003
    Significant Deficiency
  • 520474 2024-003
    Significant Deficiency
  • 520475 2024-003
    Significant Deficiency
  • 520476 2024-003
    Significant Deficiency
  • 520477 2024-003
    Significant Deficiency
  • 520478 2024-003
    Significant Deficiency
  • 520479 2024-003
    Significant Deficiency
  • 520480 2024-003
    Significant Deficiency
  • 520481 2024-003
    Significant Deficiency
  • 520482 2024-003
    Significant Deficiency
  • 520483 2024-003
    Significant Deficiency
  • 520484 2024-003
    Significant Deficiency
  • 520485 2024-003
    Significant Deficiency
  • 520486 2024-003
    Significant Deficiency
  • 520487 2024-003
    Significant Deficiency
  • 520488 2024-003
    Significant Deficiency
  • 520489 2024-003
    Significant Deficiency
  • 520490 2024-003
    Significant Deficiency
  • 520491 2024-003
    Significant Deficiency
  • 520492 2024-003
    Significant Deficiency
  • 520493 2024-004
    Material Weakness Repeat
  • 520494 2024-004
    Material Weakness Repeat
  • 520495 2024-004
    Material Weakness Repeat
  • 520496 2024-004
    Material Weakness Repeat
  • 520497 2024-004
    Material Weakness Repeat
  • 520498 2024-004
    Material Weakness Repeat
  • 520499 2024-004
    Material Weakness Repeat
  • 520500 2024-004
    Material Weakness Repeat
  • 520501 2024-004
    Material Weakness Repeat
  • 520502 2024-004
    Material Weakness Repeat
  • 520503 2024-004
    Material Weakness Repeat
  • 520504 2024-004
    Material Weakness Repeat
  • 520505 2024-004
    Material Weakness Repeat
  • 520506 2024-004
    Material Weakness Repeat
  • 520507 2024-004
    Material Weakness Repeat
  • 520508 2024-004
    Material Weakness Repeat
  • 520509 2024-004
    Material Weakness Repeat
  • 520510 2024-004
    Material Weakness Repeat
  • 520511 2024-004
    Material Weakness Repeat
  • 520512 2024-004
    Material Weakness Repeat
  • 520513 2024-004
    Material Weakness Repeat
  • 520514 2024-004
    Material Weakness Repeat
  • 520515 2024-004
    Material Weakness Repeat
  • 520516 2024-004
    Material Weakness Repeat
  • 520517 2024-004
    Material Weakness Repeat
  • 520518 2024-004
    Material Weakness Repeat
  • 520519 2024-004
    Material Weakness Repeat
  • 520520 2024-004
    Material Weakness Repeat
  • 520521 2024-004
    Material Weakness Repeat
  • 520522 2024-004
    Material Weakness Repeat
  • 520523 2024-004
    Material Weakness Repeat
  • 520524 2024-004
    Material Weakness Repeat
  • 520525 2024-004
    Material Weakness Repeat
  • 520526 2024-004
    Material Weakness Repeat
  • 520527 2024-004
    Material Weakness Repeat
  • 520528 2024-004
    Material Weakness Repeat
  • 520529 2024-004
    Material Weakness Repeat
  • 520530 2024-004
    Material Weakness Repeat
  • 520531 2024-004
    Material Weakness Repeat
  • 520532 2024-004
    Material Weakness Repeat
  • 520533 2024-004
    Material Weakness Repeat
  • 520534 2024-004
    Material Weakness Repeat
  • 520535 2024-004
    Material Weakness Repeat
  • 520536 2024-004
    Material Weakness Repeat
  • 520537 2024-004
    Material Weakness Repeat
  • 520538 2024-004
    Material Weakness Repeat
  • 520539 2024-004
    Material Weakness Repeat
  • 520540 2024-004
    Material Weakness Repeat
  • 520541 2024-004
    Material Weakness Repeat
  • 520542 2024-004
    Material Weakness Repeat
  • 520543 2024-004
    Material Weakness Repeat
  • 520544 2024-004
    Material Weakness Repeat
  • 520545 2024-004
    Material Weakness Repeat
  • 520546 2024-004
    Material Weakness Repeat
  • 520547 2024-004
    Material Weakness Repeat
  • 1096821 2024-001
    Significant Deficiency Repeat
  • 1096822 2024-001
    Significant Deficiency Repeat
  • 1096823 2024-001
    Significant Deficiency Repeat
  • 1096824 2024-001
    Significant Deficiency Repeat
  • 1096825 2024-001
    Significant Deficiency Repeat
  • 1096826 2024-001
    Significant Deficiency Repeat
  • 1096827 2024-001
    Significant Deficiency Repeat
  • 1096828 2024-001
    Significant Deficiency Repeat
  • 1096829 2024-001
    Significant Deficiency Repeat
  • 1096830 2024-001
    Significant Deficiency Repeat
  • 1096831 2024-001
    Significant Deficiency Repeat
  • 1096832 2024-001
    Significant Deficiency Repeat
  • 1096833 2024-001
    Significant Deficiency Repeat
  • 1096834 2024-001
    Significant Deficiency Repeat
  • 1096835 2024-001
    Significant Deficiency Repeat
  • 1096836 2024-001
    Significant Deficiency Repeat
  • 1096837 2024-001
    Significant Deficiency Repeat
  • 1096838 2024-001
    Significant Deficiency Repeat
  • 1096839 2024-001
    Significant Deficiency Repeat
  • 1096840 2024-001
    Significant Deficiency Repeat
  • 1096841 2024-001
    Significant Deficiency Repeat
  • 1096842 2024-001
    Significant Deficiency Repeat
  • 1096843 2024-001
    Significant Deficiency Repeat
  • 1096844 2024-001
    Significant Deficiency Repeat
  • 1096845 2024-001
    Significant Deficiency Repeat
  • 1096846 2024-001
    Significant Deficiency Repeat
  • 1096847 2024-001
    Significant Deficiency Repeat
  • 1096848 2024-001
    Significant Deficiency Repeat
  • 1096849 2024-001
    Significant Deficiency Repeat
  • 1096850 2024-001
    Significant Deficiency Repeat
  • 1096851 2024-001
    Significant Deficiency Repeat
  • 1096852 2024-001
    Significant Deficiency Repeat
  • 1096853 2024-001
    Significant Deficiency Repeat
  • 1096854 2024-001
    Significant Deficiency Repeat
  • 1096855 2024-001
    Significant Deficiency Repeat
  • 1096856 2024-001
    Significant Deficiency Repeat
  • 1096857 2024-001
    Significant Deficiency Repeat
  • 1096858 2024-001
    Significant Deficiency Repeat
  • 1096859 2024-001
    Significant Deficiency Repeat
  • 1096860 2024-001
    Significant Deficiency Repeat
  • 1096861 2024-001
    Significant Deficiency Repeat
  • 1096862 2024-001
    Significant Deficiency Repeat
  • 1096863 2024-001
    Significant Deficiency Repeat
  • 1096864 2024-001
    Significant Deficiency Repeat
  • 1096865 2024-001
    Significant Deficiency Repeat
  • 1096866 2024-001
    Significant Deficiency Repeat
  • 1096867 2024-001
    Significant Deficiency Repeat
  • 1096868 2024-001
    Significant Deficiency Repeat
  • 1096869 2024-001
    Significant Deficiency Repeat
  • 1096870 2024-001
    Significant Deficiency Repeat
  • 1096871 2024-001
    Significant Deficiency Repeat
  • 1096872 2024-001
    Significant Deficiency Repeat
  • 1096873 2024-001
    Significant Deficiency Repeat
  • 1096874 2024-001
    Significant Deficiency Repeat
  • 1096875 2024-001
    Significant Deficiency Repeat
  • 1096876 2024-002
    Significant Deficiency
  • 1096877 2024-002
    Significant Deficiency
  • 1096878 2024-002
    Significant Deficiency
  • 1096879 2024-002
    Significant Deficiency
  • 1096880 2024-003
    Significant Deficiency
  • 1096881 2024-003
    Significant Deficiency
  • 1096882 2024-003
    Significant Deficiency
  • 1096883 2024-003
    Significant Deficiency
  • 1096884 2024-003
    Significant Deficiency
  • 1096885 2024-003
    Significant Deficiency
  • 1096886 2024-003
    Significant Deficiency
  • 1096887 2024-003
    Significant Deficiency
  • 1096888 2024-003
    Significant Deficiency
  • 1096889 2024-003
    Significant Deficiency
  • 1096890 2024-003
    Significant Deficiency
  • 1096891 2024-003
    Significant Deficiency
  • 1096892 2024-003
    Significant Deficiency
  • 1096893 2024-003
    Significant Deficiency
  • 1096894 2024-003
    Significant Deficiency
  • 1096895 2024-003
    Significant Deficiency
  • 1096896 2024-003
    Significant Deficiency
  • 1096897 2024-003
    Significant Deficiency
  • 1096898 2024-003
    Significant Deficiency
  • 1096899 2024-003
    Significant Deficiency
  • 1096900 2024-003
    Significant Deficiency
  • 1096901 2024-003
    Significant Deficiency
  • 1096902 2024-003
    Significant Deficiency
  • 1096903 2024-003
    Significant Deficiency
  • 1096904 2024-003
    Significant Deficiency
  • 1096905 2024-003
    Significant Deficiency
  • 1096906 2024-003
    Significant Deficiency
  • 1096907 2024-003
    Significant Deficiency
  • 1096908 2024-003
    Significant Deficiency
  • 1096909 2024-003
    Significant Deficiency
  • 1096910 2024-003
    Significant Deficiency
  • 1096911 2024-003
    Significant Deficiency
  • 1096912 2024-003
    Significant Deficiency
  • 1096913 2024-003
    Significant Deficiency
  • 1096914 2024-003
    Significant Deficiency
  • 1096915 2024-003
    Significant Deficiency
  • 1096916 2024-003
    Significant Deficiency
  • 1096917 2024-003
    Significant Deficiency
  • 1096918 2024-003
    Significant Deficiency
  • 1096919 2024-003
    Significant Deficiency
  • 1096920 2024-003
    Significant Deficiency
  • 1096921 2024-003
    Significant Deficiency
  • 1096922 2024-003
    Significant Deficiency
  • 1096923 2024-003
    Significant Deficiency
  • 1096924 2024-003
    Significant Deficiency
  • 1096925 2024-003
    Significant Deficiency
  • 1096926 2024-003
    Significant Deficiency
  • 1096927 2024-003
    Significant Deficiency
  • 1096928 2024-003
    Significant Deficiency
  • 1096929 2024-003
    Significant Deficiency
  • 1096930 2024-003
    Significant Deficiency
  • 1096931 2024-003
    Significant Deficiency
  • 1096932 2024-003
    Significant Deficiency
  • 1096933 2024-003
    Significant Deficiency
  • 1096934 2024-003
    Significant Deficiency
  • 1096935 2024-004
    Material Weakness Repeat
  • 1096936 2024-004
    Material Weakness Repeat
  • 1096937 2024-004
    Material Weakness Repeat
  • 1096938 2024-004
    Material Weakness Repeat
  • 1096939 2024-004
    Material Weakness Repeat
  • 1096940 2024-004
    Material Weakness Repeat
  • 1096941 2024-004
    Material Weakness Repeat
  • 1096942 2024-004
    Material Weakness Repeat
  • 1096943 2024-004
    Material Weakness Repeat
  • 1096944 2024-004
    Material Weakness Repeat
  • 1096945 2024-004
    Material Weakness Repeat
  • 1096946 2024-004
    Material Weakness Repeat
  • 1096947 2024-004
    Material Weakness Repeat
  • 1096948 2024-004
    Material Weakness Repeat
  • 1096949 2024-004
    Material Weakness Repeat
  • 1096950 2024-004
    Material Weakness Repeat
  • 1096951 2024-004
    Material Weakness Repeat
  • 1096952 2024-004
    Material Weakness Repeat
  • 1096953 2024-004
    Material Weakness Repeat
  • 1096954 2024-004
    Material Weakness Repeat
  • 1096955 2024-004
    Material Weakness Repeat
  • 1096956 2024-004
    Material Weakness Repeat
  • 1096957 2024-004
    Material Weakness Repeat
  • 1096958 2024-004
    Material Weakness Repeat
  • 1096959 2024-004
    Material Weakness Repeat
  • 1096960 2024-004
    Material Weakness Repeat
  • 1096961 2024-004
    Material Weakness Repeat
  • 1096962 2024-004
    Material Weakness Repeat
  • 1096963 2024-004
    Material Weakness Repeat
  • 1096964 2024-004
    Material Weakness Repeat
  • 1096965 2024-004
    Material Weakness Repeat
  • 1096966 2024-004
    Material Weakness Repeat
  • 1096967 2024-004
    Material Weakness Repeat
  • 1096968 2024-004
    Material Weakness Repeat
  • 1096969 2024-004
    Material Weakness Repeat
  • 1096970 2024-004
    Material Weakness Repeat
  • 1096971 2024-004
    Material Weakness Repeat
  • 1096972 2024-004
    Material Weakness Repeat
  • 1096973 2024-004
    Material Weakness Repeat
  • 1096974 2024-004
    Material Weakness Repeat
  • 1096975 2024-004
    Material Weakness Repeat
  • 1096976 2024-004
    Material Weakness Repeat
  • 1096977 2024-004
    Material Weakness Repeat
  • 1096978 2024-004
    Material Weakness Repeat
  • 1096979 2024-004
    Material Weakness Repeat
  • 1096980 2024-004
    Material Weakness Repeat
  • 1096981 2024-004
    Material Weakness Repeat
  • 1096982 2024-004
    Material Weakness Repeat
  • 1096983 2024-004
    Material Weakness Repeat
  • 1096984 2024-004
    Material Weakness Repeat
  • 1096985 2024-004
    Material Weakness Repeat
  • 1096986 2024-004
    Material Weakness Repeat
  • 1096987 2024-004
    Material Weakness Repeat
  • 1096988 2024-004
    Material Weakness Repeat
  • 1096989 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $1.06M
84.425 Education Stabilization Fund $720,681
10.555 National School Lunch Program $233,374
84.424 Student Support and Academic Enrichment Program $229,280
84.048 Career and Technical Education -- Basic Grants to States $159,509
21.027 Coronavirus State and Local Fiscal Recovery Funds $79,216
10.559 Summer Food Service Program for Children $78,113
10.582 Fresh Fruit and Vegetable Program $77,021
84.181 Special Education-Grants for Infants and Families $67,071
84.010 Title I Grants to Local Educational Agencies $34,650
84.027 Special Education Grants to States $34,031
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $31,000
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $30,234
84.421 Disability Innovation Fund (dif) $13,900
84.173 Special Education Preschool Grants $2,719