Finding 94095 (2022-003)

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

AI Summary

  • Core Issue: There was a material weakness in the control system for safeguarding property, leading to potential loss or theft.
  • Impacted Requirements: Compliance with the Uniform Guidance was not met due to inadequate staff training and adherence to policies.
  • Recommended Follow-Up: Continue working with outside consultants to ensure policies are formalized and staff receive proper training.

Finding Text

2022-003 Education Stabilization Fund, CFDA No 84.425 Material Weakness: As discussed in Finding 2022-001, a control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the personnel of the District changed, the controls in place and policies were not being followed due to a lack of staff and adequate training. This situation has been corrected by bringing in outside consultants to formalize policies and procedures and provide additional training.

Corrective Action Plan

2022-003 Education Stabilization Fund, CFDA No 84.425 Contact Person: Colette Vickers, Business Manager Material Weakness: As discussed in Finding 2022-001, a control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the personnel of the District changed, the controls in place and policies were not being followed due to a lack of staff and adequate training. This situation has been corrected by bringing in outside consultants to formalize policies and procedures and provide additional training. Action: The District has hired outside consultants to assist with formalizing policies and procedures to implement internal controls. Reference action under 2022-001. Date for Completion: June 30, 2023

Categories

Material Weakness

Other Findings in this Audit

  • 94096 2022-002
    Material Weakness Repeat
  • 670537 2022-003
    Material Weakness Repeat
  • 670538 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $256,302
10.553 School Breakfast Program $99,149
84.367 Improving Teacher Quality State Grants $35,997
84.424 Student Support and Academic Enrichment Program $15,467
10.555 National School Lunch Program $3,108
84.173 Special Education_preschool Grants $2,652
84.027 Special Education_grants to States $2,000
10.649 Pandemic Ebt Administrative Costs $614
84.425 Education Stabilization Fund $213