FAC Explorer

Finding 44554 (2022-001)

Material Weakness Repeat Finding
Requirement
P
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.

Categories

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 44553 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