FAC Explorer

Finding 1206229 (2025-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2025
Accepted
2026-04-09
Audit: 398194
Organization: South Central Calhoun Community School District (IA)
Auditor: NOLTE CORNMAN & JOHNSON PC

AI Summary

  • Core Issue: One employee has too much control over critical financial areas, risking incompatible duties.
  • Impacted Requirements: This affects the internal control structure necessary for managing major federal programs.
  • Recommended Follow-Up: Implement segregation of duties to ensure no single employee manages conflicting responsibilities.

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, receipts, disbursements, payroll and journal entries. See finding 2025-001.

Corrective Action Plan

The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and security, and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1206227 2025-003
    Material Weakness Repeat
  • 1206228 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $317,183
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $173,129
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $118,707
10.553 SCHOOL BREAKFAST PROGRAM $82,930
84.027 SPECIAL EDUCATION GRANTS TO STATES $42,739
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $31,439
93.600 HEAD START $29,925
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $16,260
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $11,971
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $9,739
84.425 EDUCATION STABILIZATION FUND $4,649
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $1,989