Finding 1152163 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-09-05
Audit: 365701
Auditor: Rsm US LLP

AI Summary

  • Core Issue: Reports for the Education Stabilization Fund were not independently reviewed before submission.
  • Impacted Requirements: Internal controls require segregation of duties to ensure reports are reviewed by someone other than the preparer.
  • Recommended Follow-Up: Implement procedures to ensure proper segregation of duties in report preparation and review.

Finding Text

2023-004: Material Weakness: Lack of Review on Reports U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 Finding: Required reports for the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Criteria: A proper internal control structure would include segregation of duties and would ensure that reports are reviewed by an individual other than the preparer prior to submission. Condition: The Education Stabilization Fund requires that certain reports are submitted to the granting agency. The reports selected for testing were filed timely and there were no inaccuracies identified on the reports. However, the reports were prepared and submitted by the same employee and no independent review took place prior to submission. Cause: A lack of segregation of duties over the process of reporting for this program. Effect or potential effect: A lack of reviews could lead to inaccuracies in reporting. Questioned costs: None. Context: For all four reports tested, the District could not provide evidence supporting that the reports had been reviewed and approved by someone other than the preparer. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper segregation of duties is achieved in the preparation of required reports. Views of responsible officials: Management agrees with the finding.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 575689 2023-003
    Significant Deficiency
  • 575690 2023-003
    Significant Deficiency
  • 575691 2023-003
    Significant Deficiency
  • 575692 2023-003
    Significant Deficiency
  • 575693 2023-003
    Significant Deficiency
  • 575694 2023-003
    Significant Deficiency
  • 575695 2023-003
    Significant Deficiency
  • 575696 2023-003
    Significant Deficiency
  • 575697 2023-003
    Significant Deficiency
  • 575698 2023-005
    Significant Deficiency
  • 575699 2023-005
    Significant Deficiency
  • 575700 2023-005
    Significant Deficiency
  • 575701 2023-005
    Significant Deficiency
  • 575702 2023-005
    Significant Deficiency
  • 575703 2023-005
    Significant Deficiency
  • 575704 2023-005
    Significant Deficiency
  • 575705 2023-005
    Significant Deficiency
  • 575706 2023-005
    Significant Deficiency
  • 575707 2023-005
    Significant Deficiency
  • 575708 2023-005
    Significant Deficiency
  • 575709 2023-005
    Significant Deficiency
  • 575710 2023-005
    Significant Deficiency
  • 575711 2023-005
    Significant Deficiency
  • 575712 2023-005
    Significant Deficiency
  • 575713 2023-005
    Significant Deficiency
  • 575714 2023-005
    Significant Deficiency
  • 575715 2023-005
    Significant Deficiency
  • 575716 2023-005
    Significant Deficiency
  • 575717 2023-005
    Significant Deficiency
  • 575718 2023-005
    Significant Deficiency
  • 575719 2023-004
    Material Weakness
  • 575720 2023-004
    Material Weakness
  • 575721 2023-004
    Material Weakness
  • 1152131 2023-003
    Significant Deficiency
  • 1152132 2023-003
    Significant Deficiency
  • 1152133 2023-003
    Significant Deficiency
  • 1152134 2023-003
    Significant Deficiency
  • 1152135 2023-003
    Significant Deficiency
  • 1152136 2023-003
    Significant Deficiency
  • 1152137 2023-003
    Significant Deficiency
  • 1152138 2023-003
    Significant Deficiency
  • 1152139 2023-003
    Significant Deficiency
  • 1152140 2023-005
    Significant Deficiency
  • 1152141 2023-005
    Significant Deficiency
  • 1152142 2023-005
    Significant Deficiency
  • 1152143 2023-005
    Significant Deficiency
  • 1152144 2023-005
    Significant Deficiency
  • 1152145 2023-005
    Significant Deficiency
  • 1152146 2023-005
    Significant Deficiency
  • 1152147 2023-005
    Significant Deficiency
  • 1152148 2023-005
    Significant Deficiency
  • 1152149 2023-005
    Significant Deficiency
  • 1152150 2023-005
    Significant Deficiency
  • 1152151 2023-005
    Significant Deficiency
  • 1152152 2023-005
    Significant Deficiency
  • 1152153 2023-005
    Significant Deficiency
  • 1152154 2023-005
    Significant Deficiency
  • 1152155 2023-005
    Significant Deficiency
  • 1152156 2023-005
    Significant Deficiency
  • 1152157 2023-005
    Significant Deficiency
  • 1152158 2023-005
    Significant Deficiency
  • 1152159 2023-005
    Significant Deficiency
  • 1152160 2023-005
    Significant Deficiency
  • 1152161 2023-004
    Material Weakness
  • 1152162 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $3.80M
10.553 School Breakfast Program $985,677
84.027 Special Education Grants to States $718,195
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $403,327
84.010 Title I Grants to Local Educational Agencies $265,780
84.424 Student Support and Academic Enrichment Program $237,103
84.287 Twenty-First Century Community Learning Centers $223,556
84.048 Career and Technical Education -- Basic Grants to States $155,305
84.365 English Language Acquisition State Grants $154,178
10.582 Fresh Fruit and Vegetable Program $96,253
84.425 Covid-19 - Education Stabilization Fund $44,964
84.196 Education for Homeless Children and Youth $40,221
10.559 Summer Food Service Program for Children $34,618
16.710 Public Safety Partnership and Community Policing Grants $30,136
12.106 Flood Control Projects $7,106