FAC Explorer

Finding 401555 (2023-001)

Material Weakness Repeat Finding
Requirement
ABFGMP
Questioned Costs
-
Year
2023
Accepted
2024-06-24
Audit: 309592
Organization: Clarion Goldfield Dows Csd (IA)
Auditor: Cornwell Frideres Maher & Associates P L C

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Trend: This issue affects compliance with federal program requirements and increases the risk of errors or fraud.
  • List: Review and implement proper segregation of duties to ensure accountability and compliance.

Finding Text

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001

Corrective Action Plan

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 977997 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.21M
10.555 National School Lunch Program $470,575
84.010 Title I Grants to Local Educational Agencies $242,024
10.553 School Breakfast Program $98,663
10.559 Summer Food Service Program for Children $59,984
84.027 Special Education_grants to States $46,410
84.011 Migrant Education_state Grant Program $33,595
84.367 Improving Teacher Quality State Grants $32,727
84.048 Career and Technical Education -- Basic Grants to States $25,399
10.582 Fresh Fruit and Vegetable Program $22,656
84.365 English Language Acquisition State Grants $18,781
84.424 Student Support and Academic Enrichment Program $14,624