FAC Explorer

Finding 375782 (2022-003)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2024-03-13
Audit: 294861
Organization: Centerville Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has too much control over critical areas like cash, investments, receipts, and journal entries, increasing the risk of errors or fraud.
  • Impacted Requirements: This situation violates the principle of segregation of duties, which is essential for effective internal controls.
  • Recommended Follow-Up: Review and adjust responsibilities to ensure proper segregation of duties among employees handling federal program areas.

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, investments, receipts and journal entries. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 375780 2022-003
    Material Weakness
  • 375781 2022-004
    Material Weakness
  • 375783 2022-004
    Material Weakness
  • 375784 2022-003
    Material Weakness
  • 375785 2022-004
    Material Weakness
  • 375786 2022-003
    Material Weakness Repeat
  • 375787 2022-003
    Material Weakness Repeat
  • 375788 2022-003
    Material Weakness Repeat
  • 375789 2022-003
    Material Weakness Repeat
  • 952222 2022-003
    Material Weakness
  • 952223 2022-004
    Material Weakness
  • 952224 2022-003
    Material Weakness
  • 952225 2022-004
    Material Weakness
  • 952226 2022-003
    Material Weakness
  • 952227 2022-004
    Material Weakness
  • 952228 2022-003
    Material Weakness Repeat
  • 952229 2022-003
    Material Weakness Repeat
  • 952230 2022-003
    Material Weakness Repeat
  • 952231 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.66M
10.555 National School Lunch Program $632,937
84.010 Title I Grants to Local Educational Agencies $402,539
10.553 School Breakfast Program $129,785
32.009 Emergency Connectivity Fund Program $94,000
84.367 Improving Teacher Quality State Grants $73,482
84.424 Student Support and Academic Enrichment Program $40,414
84.358 Rural Education $35,619
84.048 Career and Technical Education -- Basic Grants to States $27,209
84.027 Special Education_grants to States $10,494
10.559 Summer Food Service Program for Children $4,965
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $3,718
10.649 Pandemic Ebt Administrative Costs $614