FAC Explorer

Finding 31347 (2022-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-04-26
Audit: 33796
Organization: Gilbert Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has too much control over multiple incompatible duties, increasing the risk of errors or fraud.
  • Impacted Requirements: This violates the principle of segregation of duties, which is essential for effective internal controls.
  • Recommended Follow-Up: Reassess and redistribute responsibilities to ensure no single employee handles conflicting tasks.

Finding Text

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, inventories, capital assets, payroll, computer systems and journal entries. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 31346 2022-002
    Material Weakness Repeat
  • 31348 2022-002
    Material Weakness Repeat
  • 31349 2022-002
    Material Weakness Repeat
  • 607788 2022-002
    Material Weakness Repeat
  • 607789 2022-002
    Material Weakness Repeat
  • 607790 2022-002
    Material Weakness Repeat
  • 607791 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $839,063
10.553 School Breakfast Program $119,035
84.425 Education Stabilization Fund $114,877
84.010 Title I Grants to Local Educational Agencies $35,397
84.367 Improving Teacher Quality State Grants $12,651
84.048 Career and Technical Education -- Basic Grants to States $11,609
84.424 Student Support and Academic Enrichment Program $10,000
84.027 Special Education_grants to States $9,953
10.559 Summer Food Service Program for Children $5,702
10.556 Special Milk Program for Children $1,257
10.649 Pandemic Ebt Administrative Costs $614
93.658 Foster Care_title IV-E $386