FAC Explorer

Finding 386982 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299360
Organization: Marshalltown Community School District (IA)
Auditor: Hogan - Hansen PC

AI Summary

  • Core Issue: Difficulty in achieving adequate control procedures due to limited staff handling grants and accounting.
  • Impacted Requirements: Segregation of duties is not effectively implemented, raising potential risks.
  • Recommended Follow-Up: Explore options for additional staffing or cross-training to improve duty segregation.

Finding Text

23-III-R-1 Segregation of Duties- As previously identified in the fiscal year 2022 audit report as item 22-III-R-1, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.

Corrective Action Plan

We will continue to review our procedures and implement additional controls where possible

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 386983 2023-001
    Material Weakness Repeat
  • 386984 2023-001
    Material Weakness Repeat
  • 386985 2023-001
    Material Weakness Repeat
  • 386986 2023-001
    Material Weakness Repeat
  • 386987 2023-001
    Material Weakness Repeat
  • 386988 2023-001
    Material Weakness Repeat
  • 386989 2023-001
    Material Weakness Repeat
  • 386990 2023-001
    Material Weakness Repeat
  • 386991 2023-001
    Material Weakness Repeat
  • 386992 2023-001
    Material Weakness Repeat
  • 386993 2023-001
    Material Weakness Repeat
  • 386994 2023-001
    Material Weakness Repeat
  • 386995 2023-001
    Material Weakness Repeat
  • 386996 2023-001
    Material Weakness Repeat
  • 963424 2023-001
    Material Weakness Repeat
  • 963425 2023-001
    Material Weakness Repeat
  • 963426 2023-001
    Material Weakness Repeat
  • 963427 2023-001
    Material Weakness Repeat
  • 963428 2023-001
    Material Weakness Repeat
  • 963429 2023-001
    Material Weakness Repeat
  • 963430 2023-001
    Material Weakness Repeat
  • 963431 2023-001
    Material Weakness Repeat
  • 963432 2023-001
    Material Weakness Repeat
  • 963433 2023-001
    Material Weakness Repeat
  • 963434 2023-001
    Material Weakness Repeat
  • 963435 2023-001
    Material Weakness Repeat
  • 963436 2023-001
    Material Weakness Repeat
  • 963437 2023-001
    Material Weakness Repeat
  • 963438 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.63M
84.010 Title I Grants to Local Educational Agencies $1.35M
84.027 Special Education_grants to States $279,452
84.011 Migrant Education_state Grant Program $268,009
10.559 Summer Food Service Program for Children $180,702
84.367 Improving Teacher Quality State Grants $174,896
10.582 Fresh Fruit and Vegetable Program $160,379
84.365 English Language Acquisition State Grants $127,248
21.027 Coronavirus State and Local Fiscal Recovery Funds $63,002
84.424 Student Support and Academic Enrichment Program $32,669
84.048 Career and Technical Education -- Basic Grants to States $32,478
84.425 Education Stabilization Fund $12,338