FAC Explorer

Finding 59631 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-15
Audit: 56108
Organization: Southwest and West Central Service Cooperative (MN)
Auditor: Abdo LLP

AI Summary

  • Issue: Employee credit card transactions were missing from monthly Board packets.
  • Impact: Lack of oversight increases the risk of improper purchases.
  • Follow-up: Review the bills report before each meeting to include all disbursements.

Finding Text

Employee Credit Card Transactions. Condition: During our audit, it came to our attention that employee credit card transactions were not included in monthly Board packets. Criteria: Procedures should be in place to enable sufficient oversight by the Board. Cause: The report of all Cooperative disbursements that is given to the Board at each meeting did not include employee credit card transactions. Effect: The board is unable to review employee credit card purchases thus increasing the risk of improper purchases. Recommendation: We recommend that the bills report be reviewed before every meeting to ensure all bills, EFTs, and credit card purchases are included.

Corrective Action Plan

Employee Credit Card Transactions Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding: There is no disagreement with audit finding. 2. Actions Planned in Response to Finding: Management is aware of the condition and has taken the proper steps to ensure compliance in the future. 3. Official Responsible for Ensuring CAP: Randy Erdman, Director of Operations, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: June 30, 2023. 5. Plan to Monitor Completion of CAP: The report that is generated each month to report expenditures to the Board will now be monitored each month by the accounting staff and Board finance committee to ensure all transactions are included in the report.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 59632 2022-001
    Significant Deficiency
  • 59633 2022-001
    Significant Deficiency
  • 59634 2022-001
    Significant Deficiency
  • 59635 2022-001
    Significant Deficiency
  • 59636 2022-001
    Significant Deficiency
  • 59637 2022-001
    Significant Deficiency
  • 59638 2022-001
    Significant Deficiency
  • 59639 2022-001
    Significant Deficiency
  • 59640 2022-001
    Significant Deficiency
  • 59641 2022-001
    Significant Deficiency
  • 59642 2022-001
    Significant Deficiency
  • 59643 2022-001
    Significant Deficiency
  • 59644 2022-001
    Significant Deficiency
  • 59645 2022-001
    Significant Deficiency
  • 59646 2022-001
    Significant Deficiency
  • 60245 2022-001
    Significant Deficiency
  • 60246 2022-001
    Significant Deficiency
  • 60247 2022-001
    Significant Deficiency
  • 60248 2022-001
    Significant Deficiency
  • 60249 2022-001
    Significant Deficiency
  • 60250 2022-001
    Significant Deficiency
  • 60251 2022-001
    Significant Deficiency
  • 60252 2022-001
    Significant Deficiency
  • 636073 2022-001
    Significant Deficiency
  • 636074 2022-001
    Significant Deficiency
  • 636075 2022-001
    Significant Deficiency
  • 636076 2022-001
    Significant Deficiency
  • 636077 2022-001
    Significant Deficiency
  • 636078 2022-001
    Significant Deficiency
  • 636079 2022-001
    Significant Deficiency
  • 636080 2022-001
    Significant Deficiency
  • 636081 2022-001
    Significant Deficiency
  • 636082 2022-001
    Significant Deficiency
  • 636083 2022-001
    Significant Deficiency
  • 636084 2022-001
    Significant Deficiency
  • 636085 2022-001
    Significant Deficiency
  • 636086 2022-001
    Significant Deficiency
  • 636087 2022-001
    Significant Deficiency
  • 636088 2022-001
    Significant Deficiency
  • 636687 2022-001
    Significant Deficiency
  • 636688 2022-001
    Significant Deficiency
  • 636689 2022-001
    Significant Deficiency
  • 636690 2022-001
    Significant Deficiency
  • 636691 2022-001
    Significant Deficiency
  • 636692 2022-001
    Significant Deficiency
  • 636693 2022-001
    Significant Deficiency
  • 636694 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies - Prevention and Intervention $652,960
84.048 Career and Technical Education -- Basic Grants to States $520,063
84.425 Education Stabilization Fund Under the Coronavirus Aid the Governor's Emergency Education Relief (geer) II $492,571
84.027 Special Education -American Rescue Plan (arp) $435,163
84.411 Education Innovation and Research $235,775
84.027 Special Education $215,920
84.027 Special Education -American Rescue Plan (arp) Coordinated Early Intervention Services $188,755
84.367 Supporting Effective Instruction State Grants $159,110
84.181 Special Education-Grants for Infants and Families Ages Birth to 2 $110,802
84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act the Governor's Emergency Education Relief (geer) II -Funding for Regional Support Teams $81,066
84.173 Special Education_preschool Grants $68,803
84.181 Special Education-Grants for Infants and Families Regional Ieic Grant for Children Ages Birth to 2 $37,895
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $21,082
84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act Elementary and Secondary School Education Relief $16,325
32.009 Emergency Connectivity Fund Program $10,640
84.184 School Safety National Programs $5,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,312
21.027 American Rescue Plan Summer Academic Enrichment and Mental Health $3,103