FAC Explorer

Finding 395 (2022-002)

Material Weakness Repeat Finding
Requirement
ABFL
Questioned Costs
-
Year
2022
Accepted
2023-10-19
Audit: 828
Organization: Clear Lake Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has control over multiple incompatible duties, risking internal control weaknesses.
  • Impacted Requirements: This affects compliance with federal program regulations regarding segregation of duties.
  • Recommended Follow-Up: Review and reassign responsibilities to ensure proper segregation of duties among staff.

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 major federal programs; cash, investments and disbursements. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393 2022-002
    Material Weakness Repeat
  • 394 2022-002
    Material Weakness Repeat
  • 396 2022-002
    Material Weakness Repeat
  • 397 2022-002
    Material Weakness Repeat
  • 398 2022-002
    Material Weakness Repeat
  • 576835 2022-002
    Material Weakness Repeat
  • 576836 2022-002
    Material Weakness Repeat
  • 576837 2022-002
    Material Weakness Repeat
  • 576838 2022-002
    Material Weakness Repeat
  • 576839 2022-002
    Material Weakness Repeat
  • 576840 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $803,771
84.010 Title I Grants to Local Educational Agencies $159,215
10.553 School Breakfast Program $101,944
84.367 Improving Teacher Quality State Grants $32,491
84.048 Career and Technical Education -- Basic Grants to States $17,369
84.424 Student Support and Academic Enrichment Program $10,000
84.027 Special Education_grants to States $9,031
84.425 Education Stabilization Fund $7,050
10.575 Farm to School Grant Program $1,000
10.649 Pandemic Ebt Administrative Costs $614