FAC Explorer

Finding 58825 (2022-001)

Significant Deficiency
Requirement
ABI
Questioned Costs
$1
Year
2022
Accepted
2023-03-30
Audit: 53660
Organization: Wayne County Board of Education (GA)
Auditor: Georgia Department of Audits and Accounts

AI Summary

  • Answer: The School District's policies and procedures lack sufficient internal controls for managing expenditures related to the Emergency Relief Fund.
  • Trend: This gap in controls could lead to increased risk of mismanagement or misuse of funds.
  • List: Review and strengthen internal controls; update policies; ensure compliance with funding requirements.

Finding Text

The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program.

Categories

Questioned Costs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 58824 2022-001
    Significant Deficiency
  • 635266 2022-001
    Significant Deficiency
  • 635267 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.93M
10.553 School Breakfast Program $2.02M
84.010 Title I Grants to Local Educational Agencies $1.66M
84.367 Improving Teacher Quality State Grants $206,866
84.424 Student Support and Academic Enrichment Program $127,329
84.358 Rural Education $117,633
10.555 National School Lunch Program $110,180
84.027 Special Education_grants to States $87,742
84.048 Career and Technical Education -- Basic Grants to States $85,636
12.U01 R.o.t.c. Program $49,346
84.011 Migrant Education_state Grant Program $45,967
84.365 English Language Acquisition State Grants $10,403
84.173 Special Education_preschool Grants $519