Finding 588728 (2022-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 16623
Organization: Winner School District No. 59-2 (SD)

AI Summary

  • Answer: There is a material weakness in internal controls related to revenue management.
  • Trend: This issue highlights ongoing concerns about compliance with reporting requirements.
  • List: Follow up by implementing proper segregation of duties to strengthen internal controls.

Finding Text

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 12284 2022-001
    Material Weakness Repeat
  • 12285 2022-001
    Material Weakness Repeat
  • 12286 2022-001
    Material Weakness Repeat
  • 588726 2022-001
    Material Weakness Repeat
  • 588727 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $636,114
84.010 Title I Grants to Local Educational Agencies $483,190
84.041 Impact Aid $359,072
10.555 National School Lunch Program $340,418
84.367 Improving Teacher Quality State Grants $76,357
10.559 Summer Food Service Program for Children $54,742
84.027 Special Education_grants to States $46,286
10.553 School Breakfast Program $45,265
84.424 Student Support and Academic Enrichment Program $38,545
93.575 Child Care and Development Block Grant $25,256
10.582 Fresh Fruit and Vegetable Program $25,124
84.358 Rural Education $15,149
84.173 Special Education_preschool Grants $4,099
84.181 Special Education-Grants for Infants and Families $1,694
84.048 Career and Technical Education -- Basic Grants to States $852