FAC Explorer

Finding 21764 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 27497
Organization: Clayton Ridge Community School District (IA)
Auditor: O'Connor Brooks & CO PC

AI Summary

  • Core Issue: The District failed to properly segregate duties for managing revenues and expenditures, which is critical for accountability.
  • Impacted Requirements: This affects compliance with federal program regulations for the School Breakfast, National School Lunch, and Summer Food Service Programs.
  • Recommended Follow-Up: Implement a plan to separate responsibilities among staff to enhance financial oversight and reduce risk of errors or fraud.

Finding Text

Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.

Categories

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 21760 2022-001
    Material Weakness Repeat
  • 21761 2022-002
    Material Weakness
  • 21762 2022-001
    Material Weakness Repeat
  • 21763 2022-002
    Material Weakness
  • 21765 2022-002
    Material Weakness
  • 21766 2022-001
    Material Weakness Repeat
  • 21767 2022-002
    Material Weakness
  • 598202 2022-001
    Material Weakness Repeat
  • 598203 2022-002
    Material Weakness
  • 598204 2022-001
    Material Weakness Repeat
  • 598205 2022-002
    Material Weakness
  • 598206 2022-001
    Material Weakness Repeat
  • 598207 2022-002
    Material Weakness
  • 598208 2022-001
    Material Weakness Repeat
  • 598209 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $477,817
10.555 National School Lunch Program $388,364
32.009 Emergency Connectivity Fund Program $110,800
84.010 Title I Grants to Local Educational Agencies $89,507
84.027 Special Education_grants to States $84,688
10.553 School Breakfast Program $69,716
84.048 Career and Technical Education -- Basic Grants to States $16,628
84.367 Improving Teacher Quality State Grants $15,861
10.559 Summer Food Service Program for Children $10,321
84.424 Student Support and Academic Enrichment Program $9,150
84.391 Arp-Special Education Grants to State $4,684
10.649 Pandemic Ebt Administrative Costs $614