Finding 960929 (2023-003)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-03-26
Audit: 297604
Organization: Lena - Winslow C.u.s.d. #202 (IL)

AI Summary

  • Answer: Two out of 26 transactions lacked required purchase orders.
  • Trend: This indicates a potential pattern of non-compliance with internal control procedures.
  • List: Recommend reviewing all transactions for compliance and reinforcing the importance of purchase orders in the purchasing process.

Finding Text

The District's internal controls state most purchases require a purchase order. Purchase orders were missing on 2 out of 26 transactions tested.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund Esser II $467,956
84.425 Education Stabilization Fund Esser III $274,277
84.027 Special Education_grants to States $225,846
10.555 National School Lunch Program $179,941
32.009 Emergency Connectivity Fund Program $155,610
84.010 Title I Grants to Local Educational Agencies $109,420
84.027 Special Education_grants to States Arp Idea Ft $38,465
10.555 Non-Cash Food Commodity Program $29,049
93.778 Medical Assistance Program $22,424
84.424 Student Support and Academic Enrichment Program $22,301
84.367 Improving Teacher Quality State Grants $21,716
10.555 School Breakfast Program $16,894
10.555 Arp Child Nutrition Supply Chain Assistance $15,081
84.173 Special Education_preschool Grants $6,968
84.425 Education Stabilization Fund Arp McKinney Vento Homeless $5,535
10.555 Fresh Fruits and Vegetables Program $4,260
10.553 School Breakfast Program $4,063
84.173 Special Education_preschool Grants Arp Idea Ps $3,803
10.649 Pandemic Ebt Administrative Costs $628