Finding 582158 (2023-003)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2023-12-20

AI Summary

  • Core Issue: The District failed to have proper review and approval for 50% of tested journal entries.
  • Impacted Requirements: Internal controls for journal entry approval were not maintained, increasing the risk of errors.
  • Recommended Follow-Up: Implement a process to ensure all journal entries are reviewed and approved by someone other than the preparer.

Finding Text

Federal Program 84.425 – Education Stabilization Fund Allowable Costs/Activities Allowed Criteria The District is required to maintain internal controls at a level where proper review and approval of journal entries are met. Condition We tested 40 transactions and in the 40 transactions, 20 of these transactions, which came from 5 journal entries, which we noted were not approved by an individual outside of the journal entry preparer. Cause The District experienced turnover in the accounting department. Questioned Costs None Context The District did not ensure journal entries were reviewed and approved by a separate individual. Effect The District was had an increased risk of improper journal entries being made to federal funds. Repeat Finding No Recommendation The District should ensure all journal entries are reviewed and approved. Views of Responsible Officials The District will ensure all journal entries are reviewed and approved.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 5709 2023-002
    Significant Deficiency
  • 5710 2023-002
    Significant Deficiency
  • 5711 2023-003
    Significant Deficiency
  • 5712 2023-003
    Significant Deficiency
  • 5713 2023-003
    Significant Deficiency
  • 5714 2023-003
    Significant Deficiency
  • 5715 2023-003
    Significant Deficiency
  • 5716 2023-003
    Significant Deficiency
  • 582151 2023-002
    Significant Deficiency
  • 582152 2023-002
    Significant Deficiency
  • 582153 2023-003
    Significant Deficiency
  • 582154 2023-003
    Significant Deficiency
  • 582155 2023-003
    Significant Deficiency
  • 582156 2023-003
    Significant Deficiency
  • 582157 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.75M
84.027 Special Education_grants to States $1.16M
10.553 School Breakfast Program $477,600
21.027 Coronavirus State and Local Fiscal Recovery Funds $362,392
84.060 Indian Education_grants to Local Educational Agencies $291,328
84.367 Improving Teacher Quality State Grants $267,029
10.555 National School Lunch Program $219,107
84.424 Student Support and Academic Enrichment Program $117,178
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $117,025
10.559 Summer Food Service Program for Children $75,502
84.173 Special Education_preschool Grants $39,255
84.196 Education for Homeless Children and Youth $34,634
84.181 Special Education-Grants for Infants and Families $30,441
84.425 Education Stabilization Fund $21,791
10.582 Fresh Fruit and Vegetable Program $17,624
15.130 Indian Education_assistance to Schools $13,472
84.048 Career and Technical Education -- Basic Grants to States $13,273