FAC Explorer

Finding 1151775 (2024-003)

Material Weakness Repeat Finding
Requirement
ABFL
Questioned Costs
-
Year
2024
Accepted
2025-09-02
Audit: 365384
Organization: Central Decatur Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: An employee has too much control over multiple incompatible duties, increasing the risk of errors or fraud.
  • Impacted Requirements: This situation violates the principle of segregation of duties, which is essential for effective internal controls.
  • Recommended Follow-Up: Review and redistribute responsibilities to ensure no single employee has control over conflicting 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 major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 575333 2024-003
    Material Weakness Repeat
  • 575334 2024-003
    Material Weakness Repeat
  • 1151776 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $292,991
84.010 Title I Grants to Local Educational Agencies $281,674
97.067 Homeland Security Grant Program $95,182
10.553 School Breakfast Program $89,352
84.027 Special Education Grants to States $31,981
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $25,550
10.582 Fresh Fruit and Vegetable Program $24,512
84.424 Student Support and Academic Enrichment Program $16,707
84.048 Career and Technical Education -- Basic Grants to States $13,760
10.559 Summer Food Service Program for Children $8,651
84.425 Education Stabilization Fund $1,220