Finding 79236 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-23

AI Summary

  • Core Issue: Limited segregation of duties due to insufficient office staff, increasing the risk of undetected errors.
  • Impacted Requirements: Internal controls must ensure adequate segregation of duties to prevent irregularities.
  • Recommended Follow-Up: Implement procedures to separate duties among employees and maintain oversight of operations.

Finding Text

Finding #2022-001 ?Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: The condition is due to limited staff available. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with this finding. To assist with business operations, the District contracted for additional business office services for the 2022/2023 school year.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 79231 2022-001
    Material Weakness Repeat
  • 79232 2022-003
    Material Weakness Repeat
  • 79233 2022-004
    Material Weakness Repeat
  • 79234 2022-005
    Material Weakness
  • 79235 2022-006
    Significant Deficiency
  • 79237 2022-003
    Material Weakness Repeat
  • 79238 2022-004
    Material Weakness Repeat
  • 79239 2022-005
    Material Weakness
  • 79240 2022-006
    Significant Deficiency
  • 655673 2022-001
    Material Weakness Repeat
  • 655674 2022-003
    Material Weakness Repeat
  • 655675 2022-004
    Material Weakness Repeat
  • 655676 2022-005
    Material Weakness
  • 655677 2022-006
    Significant Deficiency
  • 655678 2022-001
    Material Weakness Repeat
  • 655679 2022-003
    Material Weakness Repeat
  • 655680 2022-004
    Material Weakness Repeat
  • 655681 2022-005
    Material Weakness
  • 655682 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $282,411
84.027 Special Education_grants to States $125,381
10.553 School Breakfast Program $94,588
93.778 Medical Assistance Program $57,455
84.010 Title I Grants to Local Educational Agencies $52,514
10.555 National School Lunch Program $25,895
84.424 Student Support and Academic Enrichment Program $22,000
84.367 Improving Teacher Quality State Grants $16,845
84.173 Special Education_preschool Grants $5,447
10.649 Pandemic Ebt Administrative Costs $614