FAC Explorer

Finding 628854 (2022-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-22
Audit: 50276
Organization: White River School District No. 47-1 (SD)
Auditor: Schoenfish & CO INC

AI Summary

  • Answer: There is a material weakness in internal controls related to revenue management.
  • Trend: This issue highlights ongoing concerns about compliance with reporting requirements.
  • List: Follow up by implementing proper segregation of duties to strengthen internal controls.

Finding Text

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 52411 2022-001
    Material Weakness Repeat
  • 52412 2022-001
    Material Weakness Repeat
  • 52413 2022-001
    Material Weakness Repeat
  • 628853 2022-001
    Material Weakness Repeat
  • 628855 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.91M
84.425 Education Stabilization Fund $711,012
84.010 Title I Grants to Local Educational Agencies $528,088
10.555 National School Lunch Program $218,099
10.553 School Breakfast Program $79,731
84.367 Improving Teacher Quality State Grants $65,070
84.424 Student Support and Academic Enrichment Program $55,597
84.060 Indian Education_grants to Local Educational Agencies $53,803
84.027 Special Education_grants to States $28,667
10.582 Fresh Fruit and Vegetable Program $14,325
84.358 Rural Education $4,490
84.173 Special Education_preschool Grants $2,539
39.003 Donation of Federal Surplus Personal Property $716