Finding 946122 (2023-008)

Significant Deficiency Repeat Finding

Requirement

A

Questioned Costs

-

Year

2023

Accepted

2024-02-19

Audit: 291093

Organization: Mountainair Public Schools (NM)

Auditor: Kubiak Melton & Associates LLC

AI Summary

Answer: 13 out of 44 purchase requisitions lacked necessary signatures from the Business Manager and/or principal.
Trend: This indicates a recurring issue with compliance to the District’s internal control policy.
List: Follow up by ensuring all purchase requisitions are reviewed and signed as required to prevent future discrepancies.

Finding Text

: In 13 instances, out of 44 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the principal as required by the District’s internal control policy. A total of 11 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).

Programs in Audit

ALN	Program Name	Expenditures
84.425	Covid-19- Arp Esser III	$477,271
84.334	Gaining Early Awareness and Readiness for Undergraduate Programs Gear-Up	$311,148
84.425	Covid-19- Crrsa, Esser II	$285,596
84.010	Title I Esea Grants to Local Educational Agencies	$184,269
93.778	Medical Assistance Program - Title Xix Medicaid	$154,426
10.555	National School Lunch Program - Food Service	$131,865
84.027	Special Education- Grants to States (idea B)	$66,647
84.424	Student Support Academic Enrichment (ssae)	$19,631
84.425	Covid-19- Cares Act -Esser	$12,681
10.582	Fresh Fruit & Vegetable Program (ffvp)	$5,004
84.367	Supporting Effective Instruction State Grants - Title Ii, Part A, Teacher & Principal Training & Recruiting Fund	$2,314
84.173	Special Education- Preschool Idea-B	$844
84.358	Rural Education- Rural & Low-Income Schools	$158

Finding 946122 (2023-008)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit