Finding 6670 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2023-12-28

AI Summary

  • Core Issue: The small office staff limits the ability to separate duties, which is essential for strong internal controls.
  • Impacted Requirements: The lack of segregation of duties increases the risk of errors and mismanagement of assets.
  • Recommended Follow-up: The Board of Education and management should stay informed about this issue and recognize that having too few people handling critical tasks can weaken internal controls.

Finding Text

Condition: The size of the office staff precludes a proper segregation of functions to assure adequate internal control. Criteria: Lack of segregation of duties. Cause: The limited number of office staff results in incompatible functions being performed by the same individuals. Effect: There may be inappropriate transactions recorded and assets may not be adequately safeguarded. Recommendations: This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities of a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education's and management's knowledge of matters relating to the District's operations.

Corrective Action Plan

Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization's operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 6671 2023-003
    Significant Deficiency Repeat
  • 583112 2023-002
    Significant Deficiency Repeat
  • 583113 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $290,498
93.778 Medical Assistance Program $89,745
84.027 Special Education_grants to States $89,298
84.010 Title I Grants to Local Educational Agencies $86,815
10.553 School Breakfast Program $60,902
84.358 Rural Education $41,719
10.555 National School Lunch Program $26,584
84.367 Improving Teacher Quality State Grants $14,582
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $8,998
84.424 Student Support and Academic Enrichment Program $6,773
84.173 Special Education_preschool Grants $5,658
10.559 Summer Food Service Program for Children $4,926
84.048 Career and Technical Education -- Basic Grants to States $4,033