FAC Explorer

Finding 1179253 (2025-002)

Material Weakness Repeat Finding
Requirement
ABHIL
Questioned Costs
-
Year
2025
Accepted
2026-03-12
Audit: 391631
Organization: Agwsr 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: Segregation of duties is not being properly enforced, which is critical for internal controls.
  • Recommended Follow-up: Review and redistribute responsibilities to ensure proper segregation of duties across federal program 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 federal programs; cash, investments, receipts, disbursements, inventories, wire transfers, payroll, manual journal entries, financial reporting, computer systems and the school lunch program. See finding 2025-001

Corrective Action Plan

We continue reviewing additional ways to segregate duties with limited staff.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 1179250 2025-002
    Material Weakness Repeat
  • 1179251 2025-002
    Material Weakness Repeat
  • 1179252 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $229,858
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $216,792
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $129,934
84.425 EDUCATION STABILIZATION FUND $95,025
10.553 SCHOOL BREAKFAST PROGRAM $41,806
84.027 SPECIAL EDUCATION GRANTS TO STATES $31,428
10.558 CHILD AND ADULT CARE FOOD PROGRAM $22,423
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $16,798
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $13,080
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $11,291
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $9,429
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $8,286
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2,000