Finding 609571 (2022-003)

Material Weakness Repeat Finding
Requirement
ABFGLMN
Questioned Costs
-
Year
2022
Accepted
2023-03-03

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Trend: This issue is consistent with previous findings, indicating ongoing weaknesses in internal controls.
  • List: Review and implement proper segregation of duties, especially for federal programs, to enhance accountability and reduce risk.

Finding Text

2022-003 SEGREGATION OF DUTIES - THE DISTRICT 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

  • 33122 2022-003
    Material Weakness Repeat
  • 33123 2022-003
    Material Weakness Repeat
  • 33124 2022-003
    Material Weakness Repeat
  • 33125 2022-003
    Material Weakness Repeat
  • 33126 2022-003
    Material Weakness Repeat
  • 33127 2022-003
    Material Weakness Repeat
  • 33128 2022-003
    Material Weakness Repeat
  • 33129 2022-003
    Material Weakness Repeat
  • 33130 2022-003
    Material Weakness Repeat
  • 33131 2022-003
    Material Weakness Repeat
  • 33132 2022-003
    Material Weakness Repeat
  • 609564 2022-003
    Material Weakness Repeat
  • 609565 2022-003
    Material Weakness Repeat
  • 609566 2022-003
    Material Weakness Repeat
  • 609567 2022-003
    Material Weakness Repeat
  • 609568 2022-003
    Material Weakness Repeat
  • 609569 2022-003
    Material Weakness Repeat
  • 609570 2022-003
    Material Weakness Repeat
  • 609572 2022-003
    Material Weakness Repeat
  • 609573 2022-003
    Material Weakness Repeat
  • 609574 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $327,145
10.553 School Breakfast Program $254,696
84.367 Improving Teacher Quality State Grants $61,682
10.559 Summer Food Service Program for Children $56,037
10.582 Fresh Fruit and Vegetable Program $39,634
84.424 Student Support and Academic Enrichment Program $18,725
10.555 National School Lunch Program $17,876
84.027 Special Education_grants to States $15,245
84.048 Career and Technical Education -- Basic Grants to States $12,838
84.365 English Language Acquisition State Grants $6,221
93.575 Child Care and Development Block Grant $6,000
84.425 Education Stabilization Fund $5,889
10.649 Pandemic Ebt Administrative Costs $3,063