FAC Explorer

Finding 30344 (2022-001)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-04-27
Audit: 32386
Organization: Clarion Goldfield Dows Csd (IA)
Auditor: Cornwell Frideres Maher & Associates P L C

AI Summary

  • Answer: There is a significant issue with the lack of segregation of duties, which increases the risk of errors and fraud.
  • Trend: This problem has been noted in multiple audits, indicating a persistent weakness in internal controls.
  • List: Immediate steps should include reviewing roles and responsibilities, implementing checks and balances, and providing training on proper procedures.

Finding Text

LACK OF SEGREGATION OF DUTIES

Corrective Action Plan

UTILIZE BOARD TO EXTENT POSSIBLE

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30345 2022-001
    Material Weakness
  • 30346 2022-001
    Material Weakness
  • 30347 2022-001
    Material Weakness
  • 30348 2022-001
    Material Weakness Repeat
  • 30349 2022-001
    Material Weakness Repeat
  • 30350 2022-001
    Material Weakness Repeat
  • 30351 2022-001
    Material Weakness Repeat
  • 30352 2022-001
    Material Weakness
  • 606786 2022-001
    Material Weakness
  • 606787 2022-001
    Material Weakness
  • 606788 2022-001
    Material Weakness
  • 606789 2022-001
    Material Weakness
  • 606790 2022-001
    Material Weakness Repeat
  • 606791 2022-001
    Material Weakness Repeat
  • 606792 2022-001
    Material Weakness Repeat
  • 606793 2022-001
    Material Weakness Repeat
  • 606794 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $613,246
84.010 Title I Grants to Local Educational Agencies $237,285
10.553 School Breakfast Program $131,830
84.027 Special Education_grants to States $52,952
10.559 Summer Food Service Program for Children $43,894
84.367 Improving Teacher Quality State Grants $29,154
10.582 Fresh Fruit and Vegetable Program $15,665
84.424 Student Support and Academic Enrichment Program $14,839
84.048 Career and Technical Education -- Basic Grants to States $10,874
84.425 Education Stabilization Fund $6,965
84.365 English Language Acquisition State Grants $6,755
10.649 Pandemic Ebt Administrative Costs $614