FAC Explorer

Finding 1084733 (2022-001)

Material Weakness Repeat Finding
Requirement
ABFGLMN
Questioned Costs
-
Year
2022
Accepted
2024-11-19
Audit: 328840
Organization: West Hancock Community School District (IA)
Auditor: Cornwell Frideres Maher & Associates P L C

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Trend: This issue affects compliance with federal program requirements and increases the risk of errors or fraud.
  • List: Review and implement proper segregation of duties to ensure accountability and compliance.

Finding Text

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 508290 2022-001
    Material Weakness Repeat
  • 508291 2022-001
    Material Weakness Repeat
  • 508292 2022-001
    Material Weakness Repeat
  • 1084732 2022-001
    Material Weakness Repeat
  • 1084734 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $383,014
93.276 Drug-Free Communities Support Program Grants $141,186
84.010 Title I Grants to Local Educational Agencies $70,823
10.553 School Breakfast Program $54,271
84.358 Rural Education $41,481
84.027 Special Education Grants to States $30,381
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $15,850
10.555 National School Lunch Program $10,482
84.424 Student Support and Academic Enrichment Program $10,000
84.048 Career and Technical Education -- Basic Grants to States $4,508
10.649 Pandemic Ebt Administrative Costs $614