Finding 604618 (2022-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-02-17

AI Summary

  • Issue: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Impact: This affects compliance with federal program requirements and increases the risk of errors or fraud.
  • Follow-up: Implement clear segregation of duties to ensure accountability and reduce risks.

Finding Text

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

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 28172 2022-003
    Material Weakness Repeat
  • 28173 2022-003
    Material Weakness Repeat
  • 28174 2022-003
    Material Weakness Repeat
  • 28175 2022-003
    Material Weakness Repeat
  • 28176 2022-003
    Material Weakness Repeat
  • 28177 2022-003
    Material Weakness Repeat
  • 28178 2022-003
    Material Weakness Repeat
  • 28179 2022-003
    Material Weakness Repeat
  • 28180 2022-003
    Material Weakness Repeat
  • 28181 2022-003
    Material Weakness Repeat
  • 28182 2022-003
    Material Weakness Repeat
  • 28183 2022-003
    Material Weakness Repeat
  • 28184 2022-003
    Material Weakness Repeat
  • 604614 2022-003
    Material Weakness Repeat
  • 604615 2022-003
    Material Weakness Repeat
  • 604616 2022-003
    Material Weakness Repeat
  • 604617 2022-003
    Material Weakness Repeat
  • 604619 2022-003
    Material Weakness Repeat
  • 604620 2022-003
    Material Weakness Repeat
  • 604621 2022-003
    Material Weakness Repeat
  • 604622 2022-003
    Material Weakness Repeat
  • 604623 2022-003
    Material Weakness Repeat
  • 604624 2022-003
    Material Weakness Repeat
  • 604625 2022-003
    Material Weakness Repeat
  • 604626 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $760,799
10.553 School Breakfast Program $364,959
84.011 Migrant Education_state Grant Program $322,693
84.287 Twenty-First Century Community Learning Centers $207,596
32.009 Emergency Connectivity Fund Program $93,768
10.559 Summer Food Service Program for Children $73,314
10.582 Fresh Fruit and Vegetable Program $68,471
84.367 Improving Teacher Quality State Grants $66,365
84.424 Student Support and Academic Enrichment Program $48,979
84.365 English Language Acquisition State Grants $40,265
10.555 National School Lunch Program $36,685
84.027 Special Education_grants to States $22,013
84.048 Career and Technical Education -- Basic Grants to States $21,105
93.658 Foster Care_title IV-E $3,358
10.649 Pandemic Ebt Administrative Costs $3,063
84.425 Education Stabilization Fund $1,885