Finding 576915 (2022-002)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-10-23

AI Summary

  • Core Issue: One employee has too much control over critical financial areas, risking incompatible duties.
  • Impacted Requirements: This violates the principle of segregation of duties, essential for effective internal controls.
  • Recommended Follow-Up: Review and redistribute responsibilities to ensure no single employee manages conflicting tasks.

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 major federal programs; cash, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 472 2022-002
    Material Weakness
  • 473 2022-002
    Material Weakness
  • 474 2022-002
    Material Weakness
  • 475 2022-002
    Material Weakness Repeat
  • 576914 2022-002
    Material Weakness
  • 576916 2022-002
    Material Weakness
  • 576917 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $372,579
10.555 National School Lunch Program $364,487
32.009 Emergency Connectivity Fund Program $117,600
84.010 Title I Grants to Local Educational Agencies $112,768
10.553 School Breakfast Program $67,040
84.358 Rural Education $58,679
84.287 Twenty-First Century Community Learning Centers $43,725
84.027 Special Education_grants to States $28,084
84.367 Improving Teacher Quality State Grants $26,921
10.559 Summer Food Service Program for Children $12,229
84.424 Student Support and Academic Enrichment Program $10,000
84.365 English Language Acquisition State Grants $1,000