Finding 44553 (2022-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2023-02-15

Audit: 49209

Organization: Bellevue Community School District (IA)

Auditor: O'Connor Brooks & CO PC

AI Summary

Core Issue: The District failed to properly segregate duties related to revenue and expenditure management for federal programs.
Impacted Requirements: This affects compliance with federal guidelines for the School Breakfast and National School Lunch Programs.
Recommended Follow-Up: Implement stronger internal controls to ensure proper segregation of duties in financial processes.

Finding Text

Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: III-A-21 U.S. Department of Agriculture Passed through the Iowa Department of Education 2022-001 Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2022-001.

Corrective Action Plan

2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective actions plan at 2022-001.

Other Findings in this Audit

44554 2022-001

Material Weakness Repeat
620995 2022-001

Material Weakness Repeat
620996 2022-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
10.555	National School Lunch Program	$443,712
84.425	Education Stabilization Fund	$206,082
10.553	School Breakfast Program	$68,807
84.010	Title I Grants to Local Educational Agencies	$56,040
84.027	Special Education_grants to States	$32,272
84.367	Improving Teacher Quality State Grants	$18,814
84.424	Student Support and Academic Enrichment Program	$7,615
84.048	Career and Technical Education -- Basic Grants to States	$6,613
10.649	Pandemic Ebt Administrative Costs	$614