Finding 600007 (2022-003)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-03-28

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciliation.
  • Trend: This issue is consistent with previous findings, indicating ongoing risks in financial management.
  • List: Review and implement stronger controls to ensure proper segregation of duties, especially for federal programs.

Finding Text

2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 23565 2022-003
    Material Weakness
  • 23566 2022-003
    Material Weakness
  • 23567 2022-003
    Material Weakness
  • 23568 2022-003
    Material Weakness
  • 23591 2022-003
    Material Weakness
  • 23592 2022-003
    Material Weakness Repeat
  • 23593 2022-003
    Material Weakness Repeat
  • 600008 2022-003
    Material Weakness
  • 600009 2022-003
    Material Weakness
  • 600010 2022-003
    Material Weakness
  • 600033 2022-003
    Material Weakness
  • 600034 2022-003
    Material Weakness Repeat
  • 600035 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $858,659
84.010 Title I Grants to Local Educational Agencies $215,176
32.009 Emergency Connectivity Fund Program $115,850
10.553 School Breakfast Program $101,222
84.011 Migrant Education_state Grant Program $89,837
84.367 Improving Teacher Quality State Grants $28,472
10.582 Fresh Fruit and Vegetable Program $27,674
10.555 National School Lunch Program $22,527
84.424 Student Support and Academic Enrichment Program $14,490
10.559 Summer Food Service Program for Children $14,265
10.579 Child Nutrition Discretionary Grants Limited Availability $12,277
84.048 Career and Technical Education -- Basic Grants to States $10,065
84.027 Special Education_grants to States $7,497
10.649 Pandemic Ebt Administrative Costs $614