Finding 578027 (2023-002)

Material Weakness
Requirement
ABELN
Questioned Costs
-
Year
2023
Accepted
2023-11-10
Audit: 2825
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

  • 1585 2023-002
    Material Weakness
  • 1586 2023-002
    Material Weakness Repeat
  • 1587 2023-002
    Material Weakness Repeat
  • 1588 2023-002
    Material Weakness
  • 1589 2023-002
    Material Weakness
  • 1590 2023-002
    Material Weakness
  • 1591 2023-002
    Material Weakness
  • 1592 2023-002
    Material Weakness
  • 1593 2023-003
    Material Weakness
  • 1594 2023-003
    Material Weakness
  • 1595 2023-003
    Material Weakness
  • 1596 2023-003
    Material Weakness
  • 1597 2023-003
    Material Weakness
  • 1598 2023-004
    Material Weakness
  • 1599 2023-004
    Material Weakness
  • 1600 2023-004
    Material Weakness
  • 1601 2023-004
    Material Weakness
  • 1602 2023-004
    Material Weakness
  • 578028 2023-002
    Material Weakness Repeat
  • 578029 2023-002
    Material Weakness Repeat
  • 578030 2023-002
    Material Weakness
  • 578031 2023-002
    Material Weakness
  • 578032 2023-002
    Material Weakness
  • 578033 2023-002
    Material Weakness
  • 578034 2023-002
    Material Weakness
  • 578035 2023-003
    Material Weakness
  • 578036 2023-003
    Material Weakness
  • 578037 2023-003
    Material Weakness
  • 578038 2023-003
    Material Weakness
  • 578039 2023-003
    Material Weakness
  • 578040 2023-004
    Material Weakness
  • 578041 2023-004
    Material Weakness
  • 578042 2023-004
    Material Weakness
  • 578043 2023-004
    Material Weakness
  • 578044 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.02M
84.010 Title I Grants to Local Educational Agencies $1.01M
10.553 School Breakfast Program $322,391
10.555 National School Lunch Program $221,072
93.778 Medical Assistance Program $101,929
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $94,506
10.559 Summer Food Service Program for Children $67,362
10.582 Fresh Fruit and Vegetable Program $64,102
84.424 Student Support and Academic Enrichment Program $43,162
10.558 Child and Adult Care Food Program $39,023
84.287 Twenty-First Century Community Learning Centers $38,322
84.173 Special Education_preschool Grants $27,388
84.365 English Language Acquisition State Grants $23,484
93.575 Child Care and Development Block Grant $11,850
84.196 Education for Homeless Children and Youth $8,500
45.312 National Leadership Grants $3,364
84.027 Special Education_grants to States $3,112
84.048 Career and Technical Education -- Basic Grants to States $1,251