FAC Explorer

Finding 963249 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299093
Organization: Dodgeland School District (WI)
Auditor: Erickson & Associates S C

AI Summary

  • Answer: The District's office staff is too small to properly separate accounting and reporting duties.
  • Trend: This lack of separation increases the risk of errors and fraud within the internal control system.
  • List: Recommend evaluating staffing needs and implementing cross-training or additional hires to improve internal controls.

Finding Text

Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 386807 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $306,732
32.009 Emergency Connectivity Fund Program $303,180
84.027 Special Education_grants to States $208,013
10.555 National School Lunch Program $200,401
93.778 Medical Assistance Program $114,118
84.010 Title I Grants to Local Educational Agencies $105,923
10.553 School Breakfast Program $33,972
84.367 Improving Teacher Quality State Grants $20,944
84.424 Student Support and Academic Enrichment Program $9,027
84.173 Special Education_preschool Grants $6,907
84.048 Career and Technical Education -- Basic Grants to States $4,606