FAC Explorer

Finding 636074 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-15
Audit: 56108
Organization: Southwest and West Central Service Cooperative (MN)
Auditor: Abdo LLP

AI Summary

  • Issue: Employee credit card transactions were missing from monthly Board packets.
  • Impact: Lack of oversight increases the risk of improper purchases.
  • Follow-up: Review the bills report before each meeting to include all disbursements.

Finding Text

Employee Credit Card Transactions. Condition: During our audit, it came to our attention that employee credit card transactions were not included in monthly Board packets. Criteria: Procedures should be in place to enable sufficient oversight by the Board. Cause: The report of all Cooperative disbursements that is given to the Board at each meeting did not include employee credit card transactions. Effect: The board is unable to review employee credit card purchases thus increasing the risk of improper purchases. Recommendation: We recommend that the bills report be reviewed before every meeting to ensure all bills, EFTs, and credit card purchases are included.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 59631 2022-001
    Significant Deficiency
  • 59632 2022-001
    Significant Deficiency
  • 59633 2022-001
    Significant Deficiency
  • 59634 2022-001
    Significant Deficiency
  • 59635 2022-001
    Significant Deficiency
  • 59636 2022-001
    Significant Deficiency
  • 59637 2022-001
    Significant Deficiency
  • 59638 2022-001
    Significant Deficiency
  • 59639 2022-001
    Significant Deficiency
  • 59640 2022-001
    Significant Deficiency
  • 59641 2022-001
    Significant Deficiency
  • 59642 2022-001
    Significant Deficiency
  • 59643 2022-001
    Significant Deficiency
  • 59644 2022-001
    Significant Deficiency
  • 59645 2022-001
    Significant Deficiency
  • 59646 2022-001
    Significant Deficiency
  • 60245 2022-001
    Significant Deficiency
  • 60246 2022-001
    Significant Deficiency
  • 60247 2022-001
    Significant Deficiency
  • 60248 2022-001
    Significant Deficiency
  • 60249 2022-001
    Significant Deficiency
  • 60250 2022-001
    Significant Deficiency
  • 60251 2022-001
    Significant Deficiency
  • 60252 2022-001
    Significant Deficiency
  • 636073 2022-001
    Significant Deficiency
  • 636075 2022-001
    Significant Deficiency
  • 636076 2022-001
    Significant Deficiency
  • 636077 2022-001
    Significant Deficiency
  • 636078 2022-001
    Significant Deficiency
  • 636079 2022-001
    Significant Deficiency
  • 636080 2022-001
    Significant Deficiency
  • 636081 2022-001
    Significant Deficiency
  • 636082 2022-001
    Significant Deficiency
  • 636083 2022-001
    Significant Deficiency
  • 636084 2022-001
    Significant Deficiency
  • 636085 2022-001
    Significant Deficiency
  • 636086 2022-001
    Significant Deficiency
  • 636087 2022-001
    Significant Deficiency
  • 636088 2022-001
    Significant Deficiency
  • 636687 2022-001
    Significant Deficiency
  • 636688 2022-001
    Significant Deficiency
  • 636689 2022-001
    Significant Deficiency
  • 636690 2022-001
    Significant Deficiency
  • 636691 2022-001
    Significant Deficiency
  • 636692 2022-001
    Significant Deficiency
  • 636693 2022-001
    Significant Deficiency
  • 636694 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies - Prevention and Intervention $652,960
84.048 Career and Technical Education -- Basic Grants to States $520,063
84.425 Education Stabilization Fund Under the Coronavirus Aid the Governor's Emergency Education Relief (geer) II $492,571
84.027 Special Education -American Rescue Plan (arp) $435,163
84.411 Education Innovation and Research $235,775
84.027 Special Education $215,920
84.027 Special Education -American Rescue Plan (arp) Coordinated Early Intervention Services $188,755
84.367 Supporting Effective Instruction State Grants $159,110
84.181 Special Education-Grants for Infants and Families Ages Birth to 2 $110,802
84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act the Governor's Emergency Education Relief (geer) II -Funding for Regional Support Teams $81,066
84.173 Special Education_preschool Grants $68,803
84.181 Special Education-Grants for Infants and Families Regional Ieic Grant for Children Ages Birth to 2 $37,895
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $21,082
84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act Elementary and Secondary School Education Relief $16,325
32.009 Emergency Connectivity Fund Program $10,640
84.184 School Safety National Programs $5,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,312
21.027 American Rescue Plan Summer Academic Enrichment and Mental Health $3,103