FAC Explorer

Finding 1084856 (2023-002)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-11-20
Audit: 329035
Organization: East Union 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: This affects compliance with internal control standards for major federal programs.
  • Recommended Follow-Up: Implement proper segregation of duties to enhance oversight and reduce risk.

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, journal entries and the school nutrition program. See finding 2023-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 508412 2023-002
    Material Weakness
  • 508413 2023-002
    Material Weakness
  • 508414 2023-002
    Material Weakness
  • 508415 2023-002
    Material Weakness Repeat
  • 1084854 2023-002
    Material Weakness
  • 1084855 2023-002
    Material Weakness
  • 1084857 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $303,201
10.555 National School Lunch Program $223,392
84.010 Title I Grants to Local Educational Agencies $135,909
10.553 School Breakfast Program $87,305
10.558 Child and Adult Care Food Program $43,151
93.575 Child Care and Development Block Grant $37,800
84.358 Rural Education $37,089
84.027 Special Education_grants to States $22,878
84.367 Improving Teacher Quality State Grants $18,025
10.559 Summer Food Service Program for Children $12,049
84.424 Student Support and Academic Enrichment Program $10,000
84.048 Career and Technical Education -- Basic Grants to States $7,140