FAC Explorer

Finding 961757 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298230
Organization: Calvert County Public Schools (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The Board's internal controls over financial reporting are inadequate, leading to an understatement of construction in process (CIP) by $5,487,053.
  • Impacted Requirements: Compliance with generally accepted governmental accounting standards (GASB) is compromised due to incomplete evaluation of capital outlay costs.
  • Recommended Follow-Up: The Board should reconcile fixed asset accounts to fund-level activity and clarify roles for personnel responsible for these reconciliations to ensure accuracy.

Finding Text

Criteria: The Board must maintain an adequate system of internal control over financial reporting in order to initiate, authorize, record, process, and report financial data reliably in accordance with generally accepted governmental accounting standards as established by the Governmental Accounting Standards Board (GASB). Condition: During our testing of construction in process (CIP), we noted that CIP was understated within the entity wide financial statements by $5,487,053. Cause: The Board did not properly evaluate capital outlay cost to determine the completeness of CIP. Effect: The fixed asset amount on the entity wide financial statements, before the audit adjustment, was understated. Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board evaluate roles and responsibilities of the personnel within the department as to whom will perform the reconciliation as well as review it for accuracy.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 385240 2023-001
    Significant Deficiency
  • 385241 2023-001
    Significant Deficiency
  • 385242 2023-001
    Significant Deficiency
  • 385243 2023-001
    Significant Deficiency
  • 385244 2023-001
    Significant Deficiency
  • 385245 2023-001
    Significant Deficiency
  • 385246 2023-001
    Significant Deficiency
  • 385247 2023-001
    Significant Deficiency
  • 385248 2023-001
    Significant Deficiency
  • 385249 2023-001
    Significant Deficiency
  • 385250 2023-001
    Significant Deficiency
  • 385251 2023-001
    Significant Deficiency
  • 385252 2023-001
    Significant Deficiency
  • 385253 2023-001
    Significant Deficiency
  • 385254 2023-001
    Significant Deficiency
  • 385255 2023-001
    Significant Deficiency
  • 385256 2023-001
    Significant Deficiency
  • 385257 2023-001
    Significant Deficiency
  • 385258 2023-001
    Significant Deficiency
  • 385259 2023-001
    Significant Deficiency
  • 385260 2023-001
    Significant Deficiency
  • 385261 2023-001
    Significant Deficiency
  • 385262 2023-001
    Significant Deficiency
  • 385263 2023-001
    Significant Deficiency
  • 385264 2023-001
    Significant Deficiency
  • 385265 2023-001
    Significant Deficiency
  • 385266 2023-001
    Significant Deficiency
  • 385267 2023-001
    Significant Deficiency
  • 385268 2023-001
    Significant Deficiency
  • 385269 2023-001
    Significant Deficiency
  • 385270 2023-001
    Significant Deficiency
  • 385271 2023-001
    Significant Deficiency
  • 385272 2023-001
    Significant Deficiency
  • 385273 2023-001
    Significant Deficiency
  • 385274 2023-001
    Significant Deficiency
  • 385275 2023-001
    Significant Deficiency
  • 385276 2023-001
    Significant Deficiency
  • 385277 2023-001
    Significant Deficiency
  • 385278 2023-001
    Significant Deficiency
  • 385279 2023-001
    Significant Deficiency
  • 385280 2023-001
    Significant Deficiency
  • 385281 2023-001
    Significant Deficiency
  • 385282 2023-001
    Significant Deficiency
  • 385283 2023-001
    Significant Deficiency
  • 385284 2023-001
    Significant Deficiency
  • 385285 2023-001
    Significant Deficiency
  • 385286 2023-001
    Significant Deficiency
  • 385287 2023-001
    Significant Deficiency
  • 385288 2023-001
    Significant Deficiency
  • 385289 2023-001
    Significant Deficiency
  • 385290 2023-001
    Significant Deficiency
  • 385291 2023-001
    Significant Deficiency
  • 385292 2023-001
    Significant Deficiency
  • 385293 2023-001
    Significant Deficiency
  • 385294 2023-001
    Significant Deficiency
  • 385295 2023-001
    Significant Deficiency
  • 385296 2023-001
    Significant Deficiency
  • 385297 2023-001
    Significant Deficiency
  • 385298 2023-001
    Significant Deficiency
  • 385299 2023-001
    Significant Deficiency
  • 385300 2023-001
    Significant Deficiency
  • 385301 2023-001
    Significant Deficiency
  • 385302 2023-001
    Significant Deficiency
  • 385303 2023-001
    Significant Deficiency
  • 385304 2023-001
    Significant Deficiency
  • 385305 2023-001
    Significant Deficiency
  • 385306 2023-001
    Significant Deficiency
  • 385307 2023-001
    Significant Deficiency
  • 385308 2023-001
    Significant Deficiency
  • 385309 2023-001
    Significant Deficiency
  • 385310 2023-001
    Significant Deficiency
  • 385311 2023-001
    Significant Deficiency
  • 385312 2023-001
    Significant Deficiency
  • 385313 2023-001
    Significant Deficiency
  • 385314 2023-001
    Significant Deficiency
  • 385315 2023-001
    Significant Deficiency
  • 385316 2023-001
    Significant Deficiency
  • 385317 2023-001
    Significant Deficiency
  • 385318 2023-001
    Significant Deficiency
  • 385319 2023-001
    Significant Deficiency
  • 385320 2023-001
    Significant Deficiency
  • 385321 2023-001
    Significant Deficiency
  • 961682 2023-001
    Significant Deficiency
  • 961683 2023-001
    Significant Deficiency
  • 961684 2023-001
    Significant Deficiency
  • 961685 2023-001
    Significant Deficiency
  • 961686 2023-001
    Significant Deficiency
  • 961687 2023-001
    Significant Deficiency
  • 961688 2023-001
    Significant Deficiency
  • 961689 2023-001
    Significant Deficiency
  • 961690 2023-001
    Significant Deficiency
  • 961691 2023-001
    Significant Deficiency
  • 961692 2023-001
    Significant Deficiency
  • 961693 2023-001
    Significant Deficiency
  • 961694 2023-001
    Significant Deficiency
  • 961695 2023-001
    Significant Deficiency
  • 961696 2023-001
    Significant Deficiency
  • 961697 2023-001
    Significant Deficiency
  • 961698 2023-001
    Significant Deficiency
  • 961699 2023-001
    Significant Deficiency
  • 961700 2023-001
    Significant Deficiency
  • 961701 2023-001
    Significant Deficiency
  • 961702 2023-001
    Significant Deficiency
  • 961703 2023-001
    Significant Deficiency
  • 961704 2023-001
    Significant Deficiency
  • 961705 2023-001
    Significant Deficiency
  • 961706 2023-001
    Significant Deficiency
  • 961707 2023-001
    Significant Deficiency
  • 961708 2023-001
    Significant Deficiency
  • 961709 2023-001
    Significant Deficiency
  • 961710 2023-001
    Significant Deficiency
  • 961711 2023-001
    Significant Deficiency
  • 961712 2023-001
    Significant Deficiency
  • 961713 2023-001
    Significant Deficiency
  • 961714 2023-001
    Significant Deficiency
  • 961715 2023-001
    Significant Deficiency
  • 961716 2023-001
    Significant Deficiency
  • 961717 2023-001
    Significant Deficiency
  • 961718 2023-001
    Significant Deficiency
  • 961719 2023-001
    Significant Deficiency
  • 961720 2023-001
    Significant Deficiency
  • 961721 2023-001
    Significant Deficiency
  • 961722 2023-001
    Significant Deficiency
  • 961723 2023-001
    Significant Deficiency
  • 961724 2023-001
    Significant Deficiency
  • 961725 2023-001
    Significant Deficiency
  • 961726 2023-001
    Significant Deficiency
  • 961727 2023-001
    Significant Deficiency
  • 961728 2023-001
    Significant Deficiency
  • 961729 2023-001
    Significant Deficiency
  • 961730 2023-001
    Significant Deficiency
  • 961731 2023-001
    Significant Deficiency
  • 961732 2023-001
    Significant Deficiency
  • 961733 2023-001
    Significant Deficiency
  • 961734 2023-001
    Significant Deficiency
  • 961735 2023-001
    Significant Deficiency
  • 961736 2023-001
    Significant Deficiency
  • 961737 2023-001
    Significant Deficiency
  • 961738 2023-001
    Significant Deficiency
  • 961739 2023-001
    Significant Deficiency
  • 961740 2023-001
    Significant Deficiency
  • 961741 2023-001
    Significant Deficiency
  • 961742 2023-001
    Significant Deficiency
  • 961743 2023-001
    Significant Deficiency
  • 961744 2023-001
    Significant Deficiency
  • 961745 2023-001
    Significant Deficiency
  • 961746 2023-001
    Significant Deficiency
  • 961747 2023-001
    Significant Deficiency
  • 961748 2023-001
    Significant Deficiency
  • 961749 2023-001
    Significant Deficiency
  • 961750 2023-001
    Significant Deficiency
  • 961751 2023-001
    Significant Deficiency
  • 961752 2023-001
    Significant Deficiency
  • 961753 2023-001
    Significant Deficiency
  • 961754 2023-001
    Significant Deficiency
  • 961755 2023-001
    Significant Deficiency
  • 961756 2023-001
    Significant Deficiency
  • 961758 2023-001
    Significant Deficiency
  • 961759 2023-001
    Significant Deficiency
  • 961760 2023-001
    Significant Deficiency
  • 961761 2023-001
    Significant Deficiency
  • 961762 2023-001
    Significant Deficiency
  • 961763 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Esf III $3.38M
84.425 American Rescue Plan - Lea Maryland Leads $2.30M
84.425 Covid-19 Esf II $2.08M
10.555 Summer Food Program - Lunch $1.73M
93.600 Head Start Year 10 Funds - 03ch10879-04 $1.39M
93.778 Medicaid Carryover $1.03M
84.041 Impact Aid $540,800
93.600 Head Start Year 9 Funds - 03ch10879-05 $475,526
84.010 Title I Educationally Deprived $470,406
10.555 Food Distribution-Usda Commodities $441,083
84.351 Seed Grant - Steam - Yr 2 of 5 $429,247
84.027 Passthrough Cceis D $402,209
21.027 Covid-19 Supplemental Instruction and Tutoring Grant $327,178
10.553 Summer Food Program-Breakfast $317,095
10.559 Summer Food Program $303,852
93.600 Head Start Year 10 - Equipment - 03ch10879-04 $289,059
84.027 Arp Passthrough $220,542
93.600 Covid-19 Head Start - Head Start - Emergency/arpa - 03he0000735-01-01 $216,464
84.027 Sped - Aep-Lipg $156,462
84.367 Title II Part A $149,849
84.351 Seed Grant - Steam - Yr 1 of 5 $106,597
21.027 Covid-19 Summer School Grant II $103,232
84.181 Infants & Toddlers Program $90,022
84.173 Se Preschool Pt Cy $68,777
21.027 Covid-19 Trauma Nad Behavioral Health II $58,573
21.027 Covid-19 Trauma Nad Behavioral Health I $55,403
84.425 Esser - Reopening Schools Incentive Grant $49,249
84.027 Sped Pass Thru $37,247
84.027 Ind. W/dis Edu.act. $31,735
84.048 Perkins (program Improvement) $31,687
84.010 Title Educationally Deprived $31,644
93.600 Head Start Year 10 T & Ta Funds - 03ch10879-04 $28,035
84.027 Mitp Apr Clig Part $26,361
84.027 I & T Part B 611 $24,540
84.126 Summer Youth Employment - Dors $22,676
84.027 Arp Pre Sch Pt $22,596
84.027 Sd Secondary Transt $16,708
84.365 Title III (immigrant) $16,194
93.778 I & T Medicaid Py $13,454
84.365 Title III - State Farm $12,749
84.425 Expanding Advanced Placement Opportunities for Low-Income Students $11,504
84.027 Early Childhood Extd If $11,097
84.027 Passthrough Cceis Y3 $9,205
10.559 Summer Food Program (june 2023 + July & Aug 2022) $8,535
84.365 Title III Ell $8,435
84.027 Arp Pt Cceis $7,446
84.196 Homeless Education $7,424
84.027 Se - Family Partner $7,281
84.173 I & T Part B CO $6,922
84.425 American Rescue Plan Homeless Children and Youth Funds II $6,845
84.425 Achieving Academis Equity for Black Boys $5,173
84.027 Sped Early Childhood $4,447
93.600 Head Start 9 T &ta Funds - 03ch10879-05 $4,116
84.173 I & T Part B619 Exten $4,047
84.027 Sped Aep-Lipg CO $3,596
84.365 Title III Ela $2,505
84.027 I & T Part C CO $2,381
84.173 Se Preschool Pt Py $1,582
84.173 Pre-School Pass Thru $1,478
84.424 Title Iv, Part A $500
84.365 Title III Ell Cy $341
93.778 Sped Iatc $285
84.027 Sped Advisory Com $157