Finding 7509 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-05
Audit: 9733

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over reporting for the COVID-19 Education Stabilization Fund.
  • Impacted Requirements: The lack of proper segregation of duties increases the risk of errors in claim reporting.
  • Recommended Follow-Up: Implement a system where one person prepares the report and another reviews it, ensuring documentation of the review process is maintained.

Finding Text

Significant Deficiency - Internal Control over Reporting Program: COVID-19: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid. Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms. Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses. Questioned Costs: None noted. Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained. Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.

Corrective Action Plan

Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 7499 2023-003
    Significant Deficiency
  • 7500 2023-003
    Significant Deficiency
  • 7501 2023-003
    Significant Deficiency
  • 7502 2023-003
    Significant Deficiency
  • 7503 2023-003
    Significant Deficiency
  • 7504 2023-004
    Material Weakness
  • 7505 2023-004
    Material Weakness
  • 7506 2023-004
    Material Weakness
  • 7507 2023-004
    Material Weakness
  • 7508 2023-004
    Material Weakness
  • 7510 2023-005
    Significant Deficiency
  • 7511 2023-005
    Significant Deficiency
  • 7512 2023-005
    Significant Deficiency
  • 7513 2023-005
    Significant Deficiency
  • 7514 2023-006
    Significant Deficiency
  • 583941 2023-003
    Significant Deficiency
  • 583942 2023-003
    Significant Deficiency
  • 583943 2023-003
    Significant Deficiency
  • 583944 2023-003
    Significant Deficiency
  • 583945 2023-003
    Significant Deficiency
  • 583946 2023-004
    Material Weakness
  • 583947 2023-004
    Material Weakness
  • 583948 2023-004
    Material Weakness
  • 583949 2023-004
    Material Weakness
  • 583950 2023-004
    Material Weakness
  • 583951 2023-005
    Significant Deficiency
  • 583952 2023-005
    Significant Deficiency
  • 583953 2023-005
    Significant Deficiency
  • 583954 2023-005
    Significant Deficiency
  • 583955 2023-005
    Significant Deficiency
  • 583956 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $262,493
10.555 National School Lunch Program $248,845
84.027 Special Education_grants to States $224,703
93.778 Medical Assistance Program $112,655
10.553 School Breakfast Program $76,727
84.367 Improving Teacher Quality State Grants $36,610
84.425 Education Stabilization Fund $14,779
84.424 Student Support and Academic Enrichment Program $14,094
10.559 Summer Food Service Program for Children $14,079
84.173 Special Education_preschool Grants $10,743
84.048 Career and Technical Education -- Basic Grants to States $8,893