Finding 628870 (2022-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-11-09

AI Summary

  • Core Issue: The district lacks adequate personnel to ensure that different employees manage separate parts of the same transaction, leading to a significant internal control weakness.
  • Impacted Requirements: Internal controls must ensure that authorization, recording, and custody of assets are handled by different individuals to minimize risk.
  • Recommended Follow-Up: Assess staffing levels and consider reallocating resources or hiring additional personnel to improve segregation of duties and strengthen internal controls.

Finding Text

MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.

Categories

Internal Control / Segregation of Duties Material Weakness

Other Findings in this Audit

  • 44097 2022-002
    Material Weakness Repeat
  • 44098 2022-002
    Material Weakness Repeat
  • 52427 2022-002
    Material Weakness Repeat
  • 52428 2022-002
    Material Weakness Repeat
  • 52429 2022-002
    Material Weakness Repeat
  • 52430 2022-002
    Material Weakness Repeat
  • 52431 2022-002
    Material Weakness Repeat
  • 620539 2022-002
    Material Weakness Repeat
  • 620540 2022-002
    Material Weakness Repeat
  • 628869 2022-002
    Material Weakness Repeat
  • 628871 2022-002
    Material Weakness Repeat
  • 628872 2022-002
    Material Weakness Repeat
  • 628873 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $101,027
84.425 Education Stabilization Fund $93,170
10.553 School Breakfast Program $70,645
10.555 National School Lunch Program $36,420
84.027 Special Education_grants to States $29,332
93.778 Medical Assistance Program $19,935
84.367 Improving Teacher Quality State Grants $14,007
84.424 Student Support and Academic Enrichment Program $9,999
10.582 Fresh Fruit and Vegetable Program $4,791
10.559 Summer Food Service Program for Children $3,966
84.173 Special Education_preschool Grants $2,879