FAC Explorer

Finding 204838 (2022-003)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-08-14
Audit: 174143
Organization: Midland Community School District (IA)
Auditor: Anderson Larkin CO PC

AI Summary

  • Core Issue: Difficulty in achieving adequate control due to limited staff handling both grants and accounting.
  • Impacted Requirements: Segregation of duties is not effectively implemented, raising concerns about internal controls.
  • Recommended Follow-Up: Review staffing levels and consider cross-training or additional hires to improve duty segregation.

Finding Text

III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding II-A-22 for additional information.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 204836 2022-003
    Material Weakness Repeat
  • 204837 2022-003
    Material Weakness Repeat
  • 204839 2022-003
    Material Weakness Repeat
  • 781278 2022-003
    Material Weakness Repeat
  • 781279 2022-003
    Material Weakness Repeat
  • 781280 2022-003
    Material Weakness Repeat
  • 781281 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $477,466
10.555 National School Lunch Program $287,154
84.010 Title I Grants to Local Educational Agencies $117,453
10.553 School Breakfast Program $65,923
10.559 Summer Food Service Program for Children $34,801
84.367 Improving Teacher Quality State Grants $33,082
84.358 Rural Education $30,925
84.027 Special Education_grants to States $29,145
84.424 Student Support and Academic Enrichment Program $12,671
93.575 Child Care and Development Block Grant $6,976