FAC Explorer

Finding 29192 (2022-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 25322
Organization: West Fork Community School District (IA)
Auditor: Cornwell Frideres Maher & Associates P L C

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Trend: This issue is consistent with previous findings, indicating ongoing weaknesses in internal controls.
  • List: Review and implement proper segregation of duties, especially for federal programs, to enhance accountability and reduce risk.

Finding Text

2022-003 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.

Corrective Action Plan

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 641-450-5813 2022-002 PREPARATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 641-450-5813

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 29193 2022-003
    Material Weakness Repeat
  • 29194 2022-003
    Material Weakness Repeat
  • 605634 2022-003
    Material Weakness Repeat
  • 605635 2022-003
    Material Weakness Repeat
  • 605636 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $105,574
10.553 School Breakfast Program $82,599
84.425 Education Stabilization Fund $61,136
97.042 Emergency Management Performance Grants $31,637
84.048 Career and Technical Education -- Basic Grants to States $19,035
84.367 Improving Teacher Quality State Grants $17,897
84.424 Student Support and Academic Enrichment Program $10,000
93.575 Child Care and Development Block Grant $5,997
84.027 Special Education_grants to States $5,399
10.555 National School Lunch Program $2,614
10.649 Pandemic Ebt Administrative Costs $614