Finding 943877 (2023-003)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-02-14

AI Summary

  • Issue: The District did not follow its own internal controls for approving expenditures.
  • Impact: This non-compliance affects the integrity of financial management.
  • Next Steps: Ensure all expenditures receive proper approvals as per District policy.

Finding Text

Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 367433 2023-003
    Significant Deficiency
  • 367434 2023-003
    Significant Deficiency
  • 367435 2023-003
    Significant Deficiency
  • 367436 2023-003
    Significant Deficiency
  • 943875 2023-003
    Significant Deficiency
  • 943876 2023-003
    Significant Deficiency
  • 943878 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.371 Striving Readers $231,054
84.010 Title I Grants to Local Educational Agencies $193,340
84.425 Education Stabilization Fund $75,126
84.367 Improving Teacher Quality State Grants $53,580
10.553 School Breakfast Program $35,868
84.424 Student Support and Academic Enrichment Program $26,814
10.555 National School Lunch Program $22,413
84.048 Career and Technical Education -- Basic Grants to States $17,303
10.582 Fresh Fruit and Vegetable Program $15,848
10.560 State Administrative Expenses for Child Nutrition $3,319