Finding 39380 (2022-002)

Material Weakness Repeat Finding

Requirement

ABEILN

Questioned Costs

Year

2022

Accepted

2023-07-24

Audit: 43972

Organization: Central Lee Community School District (IA)

Auditor: Nolte Cornman & Johnson PC

AI Summary

Core Issue: One employee controls multiple incompatible duties, increasing the risk of errors or fraud.
Impacted Requirements: Segregation of duties is not being properly implemented for federal program areas.
Recommended Follow-Up: Review and reassign responsibilities to ensure proper segregation of duties.

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; receipts, disbursements, capital assets, payroll, computer systems and journal entries. See finding 2022-001.

Corrective Action Plan

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

Other Findings in this Audit

39381 2022-002

Material Weakness Repeat
615822 2022-002

Material Weakness Repeat
615823 2022-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
10.555	National School Lunch Program	$596,803
84.425	Education Stabilization Fund	$239,021
10.553	School Breakfast Program	$234,974
84.010	Title I Grants to Local Educational Agencies	$158,497
84.367	Improving Teacher Quality State Grants	$28,854
84.048	Career and Technical Education -- Basic Grants to States	$13,361
84.424	Student Support and Academic Enrichment Program	$10,000
84.027	Special Education_grants to States	$6,201
10.649	Pandemic Ebt Administrative Costs	$614