FAC Explorer

Finding 1205471 (2025-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 397144
Organization: Clear Lake Community School District (IA)
Auditor: NOLTE CORNMAN & JOHNSON PC

AI Summary

  • Core Issue: One employee controls multiple incompatible duties, risking internal control weaknesses.
  • Impacted Requirements: Segregation of duties is not being properly enforced for cash, investments, and disbursements.
  • Recommended Follow-Up: Review and adjust responsibilities to ensure proper segregation of duties among staff.

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 and disbursements. See finding 2025-001.

Corrective Action Plan

We will continue to monitor our procedures and implement additional controls where possible.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1205470 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $352,919
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $145,239
84.425 EDUCATION STABILIZATION FUND $106,155
84.027 SPECIAL EDUCATION GRANTS TO STATES $53,621
10.553 SCHOOL BREAKFAST PROGRAM $45,971
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $31,262
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $28,489
66.040 STATE CLEAN DIESEL GRANT PROGRAM $20,900
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $13,333
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2,426