Finding 410 (2022-002)

Material Weakness

Requirement

ABEILN

Questioned Costs

Year

2022

Accepted

2023-10-20

Audit: 859

Organization: Tri-Center Community School District (IA)

Auditor: Nolte Cornman & Johnson PC

AI Summary

Core Issue: One employee has too much control over multiple financial areas, risking incompatible duties.
Impacted Requirements: This affects the internal control structure necessary for safeguarding federal program resources.
Recommended Follow-Up: Implement proper segregation of duties to enhance oversight and reduce risk.

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, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.

Corrective Action Plan

District will continue to look for ways to separate duties with our limited number of office staff.

Other Findings in this Audit

411 2022-002

Material Weakness
576852 2022-002

Material Weakness
576853 2022-002

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
10.555	National School Lunch Program	$432,995
84.425	Education Stabilization Fund	$174,109
10.553	School Breakfast Program	$83,186
84.010	Title I Grants to Local Educational Agencies	$73,294
84.367	Improving Teacher Quality State Grants	$11,414
84.424	Student Support and Academic Enrichment Program	$10,000
93.575	Child Care and Development Block Grant	$9,000
84.048	Career and Technical Education -- Basic Grants to States	$6,606
84.027	Special Education_grants to States	$4,570
10.649	Pandemic Ebt Administrative Costs	$614