Finding 583951 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-05
Audit: 9733

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over reporting for the COVID-19 Education Stabilization Fund.
  • Impacted Requirements: The lack of proper segregation of duties increases the risk of errors in claim reporting.
  • Recommended Follow-Up: Implement a system where one person prepares the report and another reviews it, ensuring documentation of the review process is maintained.

Finding Text

Significant Deficiency - Internal Control over Reporting Program: COVID-19: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid. Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms. Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses. Questioned Costs: None noted. Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained. Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 7499 2023-003
    Significant Deficiency
  • 7500 2023-003
    Significant Deficiency
  • 7501 2023-003
    Significant Deficiency
  • 7502 2023-003
    Significant Deficiency
  • 7503 2023-003
    Significant Deficiency
  • 7504 2023-004
    Material Weakness
  • 7505 2023-004
    Material Weakness
  • 7506 2023-004
    Material Weakness
  • 7507 2023-004
    Material Weakness
  • 7508 2023-004
    Material Weakness
  • 7509 2023-005
    Significant Deficiency
  • 7510 2023-005
    Significant Deficiency
  • 7511 2023-005
    Significant Deficiency
  • 7512 2023-005
    Significant Deficiency
  • 7513 2023-005
    Significant Deficiency
  • 7514 2023-006
    Significant Deficiency
  • 583941 2023-003
    Significant Deficiency
  • 583942 2023-003
    Significant Deficiency
  • 583943 2023-003
    Significant Deficiency
  • 583944 2023-003
    Significant Deficiency
  • 583945 2023-003
    Significant Deficiency
  • 583946 2023-004
    Material Weakness
  • 583947 2023-004
    Material Weakness
  • 583948 2023-004
    Material Weakness
  • 583949 2023-004
    Material Weakness
  • 583950 2023-004
    Material Weakness
  • 583952 2023-005
    Significant Deficiency
  • 583953 2023-005
    Significant Deficiency
  • 583954 2023-005
    Significant Deficiency
  • 583955 2023-005
    Significant Deficiency
  • 583956 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $262,493
10.555 National School Lunch Program $248,845
84.027 Special Education_grants to States $224,703
93.778 Medical Assistance Program $112,655
10.553 School Breakfast Program $76,727
84.367 Improving Teacher Quality State Grants $36,610
84.425 Education Stabilization Fund $14,779
84.424 Student Support and Academic Enrichment Program $14,094
10.559 Summer Food Service Program for Children $14,079
84.173 Special Education_preschool Grants $10,743
84.048 Career and Technical Education -- Basic Grants to States $8,893