Finding 616071 (2022-002)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-05-16

AI Summary

  • Core Issue: One employee has too much control over multiple financial areas, risking incompatible duties.
  • Impacted Requirements: This affects compliance with internal controls for major federal programs.
  • Recommended Follow-Up: Implement proper segregation of duties to enhance oversight and reduce risk.

Finding Text

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries, and the school nutrition program. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 39628 2022-002
    Material Weakness
  • 39629 2022-002
    Material Weakness
  • 616070 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $528,452
84.425 Education Stabilization Fund $282,419
10.553 School Breakfast Program $86,001
84.010 Title I Grants to Local Educational Agencies $30,161
32.009 Emergency Connectivity Fund Program $28,576
84.367 Improving Teacher Quality State Grants $10,608
84.424 Student Support and Academic Enrichment Program $10,000
84.048 Career and Technical Education -- Basic Grants to States $7,217
84.027 Special Education_grants to States $5,234