FAC Explorer

Finding 21219 (2022-002)

Material Weakness Repeat Finding
Requirement
ABILN
Questioned Costs
-
Year
2022
Accepted
2023-08-16
Audit: 18074
Organization: Allamakee Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Answer: The District failed to separate duties in key financial areas.
  • Trend: This issue affects cash management, investments, inventories, and payroll processes.
  • List: Follow up by implementing proper segregation of duties to enhance internal controls.

Finding Text

The District did not properly segregate duties in the areas of cash, investments, inventories, receipts, capital assets, payroll, financial reporting, and journal entries, including those related to federal programs. See 2022-001.

Corrective Action Plan

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

Categories

Reporting

Other Findings in this Audit

  • 21220 2022-002
    Material Weakness Repeat
  • 21221 2022-002
    Material Weakness Repeat
  • 597661 2022-002
    Material Weakness Repeat
  • 597662 2022-002
    Material Weakness Repeat
  • 597663 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $695,554
84.425 Education Stabilization Fund $415,944
84.010 Title I Grants to Local Educational Agencies $247,533
10.553 School Breakfast Program $126,265
84.287 Twenty-First Century Community Learning Centers $93,786
84.367 Improving Teacher Quality State Grants $37,349
84.048 Career and Technical Education -- Basic Grants to States $19,395
10.559 Summer Food Service Program for Children $16,002
84.424 Student Support and Academic Enrichment Program $15,584
84.027 Special Education_grants to States $8,363
15.659 National Wildlife Refuge Fund $1,854
47.076 Education and Human Resources $1,827
10.649 Pandemic Ebt Administrative Costs $614