FAC Explorer

Finding 30345 (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

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30344 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