FAC Explorer

Finding 1061534 (2022-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2024-08-26
Audit: 317885
Organization: East Marshall Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: An employee has control over multiple incompatible duties, risking internal control weaknesses.
  • Impacted Requirements: Segregation of duties is not being properly enforced, particularly in federal program areas.
  • Recommended Follow-Up: Review and reassign responsibilities to ensure proper segregation of duties across cash, investments, and payroll functions.

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 federal programs; cash, investments, capital assets, receipts, inventories, journal entries and payroll. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 485092 2022-002
    Material Weakness Repeat
  • 485093 2022-002
    Material Weakness Repeat
  • 1061535 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $509,939
84.010 Title I Grants to Local Educational Agencies $94,837
10.553 School Breakfast Program $75,679
84.425 Education Stabilization Fund $54,902
84.367 Improving Teacher Quality State Grants $14,750
84.048 Career and Technical Education -- Basic Grants to States $14,438
84.424 Student Support and Academic Enrichment Program $10,000
84.027 Special Education_grants to States $4,505