FAC Explorer

Finding 624593 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-29
Audit: 41706
Organization: Benton Ccsd #47 (IL)
Auditor: Atlas

AI Summary

  • Core Issue: There is a lack of segregation of duties in bookkeeping due to a small staff size.
  • Impacted Requirements: Internal controls are insufficient, increasing the risk of errors or fraud.
  • Recommended Follow-Up: Explore options for enhancing internal controls, even with limited resources.

Finding Text

1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 48148 2022-001
    Significant Deficiency Repeat
  • 48149 2022-002
    Significant Deficiency Repeat
  • 48150 2022-001
    Significant Deficiency Repeat
  • 48151 2022-002
    Significant Deficiency Repeat
  • 48152 2022-001
    Significant Deficiency Repeat
  • 48153 2022-002
    Significant Deficiency Repeat
  • 48154 2022-001
    Significant Deficiency Repeat
  • 48155 2022-002
    Significant Deficiency Repeat
  • 624590 2022-001
    Significant Deficiency Repeat
  • 624591 2022-002
    Significant Deficiency Repeat
  • 624592 2022-001
    Significant Deficiency Repeat
  • 624594 2022-001
    Significant Deficiency Repeat
  • 624595 2022-002
    Significant Deficiency Repeat
  • 624596 2022-001
    Significant Deficiency Repeat
  • 624597 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $680,750
84.425 Education Stabilization Fund $645,527
84.010 Title I Grants to Local Educational Agencies $418,222
84.027 Special Education_grants to States $404,506
10.553 School Breakfast Program $212,233
84.365 English Language Acquisition State Grants $55,820
93.778 Medical Assistance Program $32,051
84.173 Special Education_preschool Grants $31,451
84.358 Rural Education $23,503
84.424 Student Support and Academic Enrichment Program $14,564
10.559 Summer Food Service Program for Children $7,796