FAC Explorer

Finding 10304 (2022-002)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2024-01-26
Audit: 13965
Organization: West Harrison Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: An employee has too much control over multiple incompatible duties, which increases the risk of errors or fraud.
  • Impacted Requirements: This violates the principle of segregation of duties, essential for effective internal controls.
  • Recommended Follow-Up: Reassess and redistribute responsibilities to ensure no single employee manages conflicting tasks.

Finding Text

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, inventories, payroll, computer systems, journal entries and school lunch program. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 10302 2022-002
    Material Weakness
  • 10303 2022-002
    Material Weakness
  • 586744 2022-002
    Material Weakness
  • 586745 2022-002
    Material Weakness
  • 586746 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $269,594
10.555 National School Lunch Program $218,116
10.553 School Breakfast Program $89,056
84.010 Title I Grants to Local Educational Agencies $69,751
84.358 Rural Education $46,005
10.559 Summer Food Service Program for Children $23,513
84.367 Improving Teacher Quality State Grants $12,668
84.424 Student Support and Academic Enrichment Program $10,000
16.839 Stop School Violence $3,200
84.027 Special Education_grants to States $2,406