FAC Explorer

Finding 1207142 (2025-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2025
Accepted
2026-04-17
Audit: 398996
Organization: Centerville Community School District (IA)
Auditor: NOLTE CORNMAN & JOHNSON PC

AI Summary

  • Core Issue: One employee has too much control over critical financial areas, increasing the risk of errors or fraud.
  • Impacted Requirements: This violates the principle of segregation of duties, which is essential for effective internal controls.
  • Recommended Follow-Up: Review and adjust responsibilities to ensure no single employee manages incompatible duties.

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

Corrective Action Plan

The District continues to have a limited number of office employees. The District will attempt, with advice from the auditors, to segregate duties as much as reasonably possible with limited office personnel.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1207140 2025-003
    Material Weakness Repeat
  • 1207141 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $392,830
10.555 NATIONAL SCHOOL LUNCH PROGRAM $336,807
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $124,200
10.553 SCHOOL BREAKFAST PROGRAM $82,721
84.425 EDUCATION STABILIZATION FUND $70,364
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $64,002
84.027 SPECIAL EDUCATION GRANTS TO STATES $60,544
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $59,830
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $30,217
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $25,956
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $22,059