FAC Explorer

Finding 1080748 (2023-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-10-31
Audit: 326857
Organization: Center Point-Urbana Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has too much control over critical areas, risking incompatible duties.
  • Impacted Requirements: Segregation of duties is not being properly enforced, which is essential for internal controls.
  • Recommended Follow-Up: Review and adjust responsibilities to ensure proper segregation of duties across federal program areas.

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, receipts, financial reporting, computer systems and school lunch program. See finding 2023-001.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 504306 2023-002
    Material Weakness Repeat
  • 504307 2023-002
    Material Weakness Repeat
  • 1080749 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $407,252
84.010 Title I Grants to Local Educational Agencies $69,954
84.027 Special Education_grants to States $53,886
10.553 School Breakfast Program $33,128
84.367 Improving Teacher Quality State Grants $16,157
84.048 Career and Technical Education -- Basic Grants to States $11,935
84.425 Education Stabilization Fund $10,633
84.424 Student Support and Academic Enrichment Program $10,000
10.185 Local Food for Schools Cooperative Agreement Program $4,000
10.579 Child Nutrition Discretionary Grants Limited Availability $1,320