FAC Explorer

Finding 1204635 (2025-002)

Material Weakness Repeat Finding
Requirement
ABC
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396402
Organization: Eddyville-Blakesburg-Fremont Community School District (IA)
Auditor: NOLTE CORNMAN & JOHNSON PC

AI Summary

  • Core Issue: A few employees control multiple incompatible duties, increasing the risk of errors or fraud.
  • Impacted Requirements: This affects compliance with internal control standards for major federal programs.
  • Recommended Follow-Up: Implement stronger segregation of duties to enhance oversight and reduce risks.

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 one or more of the following areas for the District relating to major federal programs; cash, receipts, disbursements, inventories, capital assets, wire transfers, payroll, financial reporting and school lunch program. See finding 2025-001.

Corrective Action Plan

The District will continue to seek opportunities to improve segregation of duties. The recent addition of a new staff member is expected to enhance internal controls.

Categories

Internal Control / Segregation of Duties Reporting

Programs in Audit

ALN Program Name Expenditures
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $908,961
10.555 NATIONAL SCHOOL LUNCH PROGRAM $264,372
16.839 STOP SCHOOL VIOLENCE $216,186
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $117,876
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $113,769
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $72,117
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $60,255
10.553 SCHOOL BREAKFAST PROGRAM $54,276
84.027 SPECIAL EDUCATION GRANTS TO STATES $35,891
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $23,983
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $9,886
84.425 EDUCATION STABILIZATION FUND $8,460