FAC Explorer

Finding 1201243 (2025-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395918
Organization: Washington Community School District (IA)
Auditor: NOLTE CORNMAN & JOHNSON PC

AI Summary

  • Core Issue: There is insufficient segregation of duties, allowing too few individuals to control critical areas like cash and investments.
  • Impacted Requirements: This lack of separation increases the risk of errors or fraud in managing major federal programs.
  • Recommended Follow-Up: Review and adjust roles to ensure adequate segregation of duties among employees in these key 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 a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2025-001.

Corrective Action Plan

A thorough review of all processes and procedures for handling of cash, investments, receipts, capital assets and computer systems will be done to come up with a better solution to segregate duties so not one person is responsible in any of the areas. A meeting with staff was held and duties re-assigned and noted to help improve internal controls and segregation of duties.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1201241 2025-002
    Material Weakness Repeat
  • 1201242 2025-002
    Material Weakness Repeat
  • 1201244 2025-003
    Material Weakness Repeat
  • 1201245 2025-003
    Material Weakness Repeat
  • 1201246 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $478,748
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $437,212
84.027 SPECIAL EDUCATION GRANTS TO STATES $76,941
10.553 SCHOOL BREAKFAST PROGRAM $73,468
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $68,242
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $52,000
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $32,822
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $26,980
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $21,743
84.425 EDUCATION STABILIZATION FUND $9,019