FAC Explorer

Finding 1054857 (2023-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-07-15
Audit: 315117
Organization: Clarinda Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has too much control over critical financial areas, risking incompatible duties.
  • Impacted Requirements: This violates the principle of segregation of duties, essential for internal controls.
  • Recommended Follow-up: Review and adjust responsibilities to ensure proper segregation of duties among staff.

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, receipts, disbursements and accounting systems. See finding 2023-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 478414 2023-002
    Material Weakness Repeat
  • 478415 2023-002
    Material Weakness Repeat
  • 478416 2023-002
    Material Weakness Repeat
  • 1054856 2023-002
    Material Weakness Repeat
  • 1054858 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $458,020
84.425 Education Stabilization Fund $386,416
84.010 Title I Grants to Local Educational Agencies $146,132
10.553 School Breakfast Program $85,458
84.027 Special Education_grants to States $47,506
93.600 Head Start $32,400
84.367 Improving Teacher Quality State Grants $30,475
84.424 Student Support and Academic Enrichment Program $12,669
10.559 Summer Food Service Program for Children $10,338
84.048 Career and Technical Education -- Basic Grants to States $4,143