Finding 612247 (2022-004)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: There is insufficient segregation of duties among staff, increasing the risk of mishandled transactions.
  • Impacted Requirements: Proper segregation of duties is essential for ensuring transactions are managed appropriately.
  • Recommended Follow-Up: Implement separation of duties where possible and establish alternative controls, with support from the governing board.

Finding Text

SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 35804 2022-004
    Material Weakness
  • 35805 2022-004
    Material Weakness
  • 612246 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $1.02M
84.425 Education Stabilization Fund $39,644
84.173 Special Education_preschool Grants $38,382