FAC Explorer

Finding 1137946 (2024-003)

Material Weakness
Requirement
ABFL
Questioned Costs
-
Year
2024
Accepted
2025-05-27
Audit: 357100
Organization: Bcluw Community School District (IA)
Auditor: Nolte Cornman & Johnson

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 federal programs.
  • Recommended Follow-Up: Implement a clear segregation of duties to enhance internal controls and reduce risk.

Finding Text

Segregation of Duties - 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 2024-001

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 561504 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.045 Clean School Bus Program $790,000
10.555 National School Lunch Program $146,561
84.010 Title I Grants to Local Educational Agencies $85,485
84.358 Rural Education $51,095
10.553 School Breakfast Program $36,374
84.027 Special Education Grants to States $21,885
84.048 Career and Technical Education -- Basic Grants to States $21,625
84.425 Education Stabilization Fund $16,955
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,328
84.424 Student Support and Academic Enrichment Program $11,298
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $10,532