FAC Explorer

Finding 588098 (2023-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-05
Audit: 15486
Organization: United Cusd #304 (IL)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The District has inadequate segregation of duties due to a limited number of personnel.
  • Impacted Requirements: This finding indicates a failure to meet proper internal control standards.
  • Recommended Follow-Up: Management acknowledges the issue and suggests that hiring more personnel is not feasible to resolve it.

Finding Text

1. FINDING NUMBER:11 2023 - 001 2. THIS FINDING IS: X New 3. Criteria or specific requirement - The District lacks proper segregation of duties. 4. Condition - District has limited number of personnel to permit adequate segregation of duties. 5. Context12 - The District lacks proper segregation of duties. 6. Effect - Inadequate segregation of duties. 7. Cause - District has limited number of personnel to permit adequate segregation of duties. 8. Recommendation - The District will continue to have a finding for segregation of duties due to the small size of the organization. 9. Management's response13 - Agree with the auditor recommendation. The District is not able to hire the appropriate amount of personnel to eliminate segregationof duties finding.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11656 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $383,035
84.027 Special Education_grants to States $205,169
10.553 School Breakfast Program $111,169
84.367 Improving Teacher Quality State Grants $30,790
84.010 Title I Grants to Local Educational Agencies $26,001
84.424 Student Support and Academic Enrichment Program $13,391
93.778 Medical Assistance Program $11,757
84.173 Special Education_preschool Grants $3,034
84.425 Education Stabilization Fund $2,000
10.649 Pandemic Ebt Administrative Costs $628