FAC Explorer

Finding 1217587 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-06-15
Audit: 403728
Organization: Glenwood Community School District (IA)
Auditor: ANDERSON LARKIN & CO PC

AI Summary

  • Core Issue: One employee has control over multiple incompatible duties, which poses a risk to internal controls.
  • Impacted Requirements: Segregation of duties is not being properly enforced, affecting compliance with federal program regulations.
  • Recommended Follow-Up: Implement a review process to separate these duties among different employees to enhance internal controls.

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, payroll and journal entries. See finding II-A-25.

Corrective Action Plan

Recommendation – We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review the operating procedures of the District to obtain maximum internal control possible under the circumstances.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1217586 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $652,359
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $261,467
84.425 EDUCATION STABILIZATION FUND $191,478
97.067 HOMELAND SECURITY GRANT PROGRAM $158,885
10.553 SCHOOL BREAKFAST PROGRAM $108,581
84.027 SPECIAL EDUCATION GRANTS TO STATES $88,879
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $71,859
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $68,330
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $37,877
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $27,315
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $15,120
10.558 CHILD AND ADULT CARE FOOD PROGRAM $13,074