FAC Explorer

Finding 47266 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-11
Audit: 47827
Organization: Marshalltown Community School District (IA)
Auditor: Hogan-Hansen PC

AI Summary

  • Core Issue: Difficulty in achieving adequate control procedures due to limited staff handling grants and accounting.
  • Impacted Requirements: Segregation of duties is not effectively implemented, raising potential risks.
  • Recommended Follow-Up: Assess staffing needs and consider cross-training or reallocating responsibilities to improve controls.

Finding Text

22-III-R-1 Segregation of Duties- As previously identified in the fiscal year 2021 audit report as item 21-III-R-1, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.

Corrective Action Plan

We will continue to review our procedures and implement additional controls where possible.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47267 2022-001
    Material Weakness Repeat
  • 47268 2022-001
    Material Weakness Repeat
  • 47269 2022-001
    Material Weakness
  • 47270 2022-001
    Material Weakness
  • 47271 2022-001
    Material Weakness Repeat
  • 47272 2022-001
    Material Weakness Repeat
  • 47273 2022-001
    Material Weakness Repeat
  • 47274 2022-001
    Material Weakness Repeat
  • 47275 2022-001
    Material Weakness Repeat
  • 47276 2022-001
    Material Weakness Repeat
  • 47277 2022-001
    Material Weakness Repeat
  • 47278 2022-001
    Material Weakness Repeat
  • 47279 2022-001
    Material Weakness Repeat
  • 47280 2022-001
    Material Weakness Repeat
  • 47281 2022-001
    Material Weakness Repeat
  • 47282 2022-001
    Material Weakness Repeat
  • 47283 2022-001
    Material Weakness Repeat
  • 623708 2022-001
    Material Weakness Repeat
  • 623709 2022-001
    Material Weakness Repeat
  • 623710 2022-001
    Material Weakness Repeat
  • 623711 2022-001
    Material Weakness
  • 623712 2022-001
    Material Weakness
  • 623713 2022-001
    Material Weakness Repeat
  • 623714 2022-001
    Material Weakness Repeat
  • 623715 2022-001
    Material Weakness Repeat
  • 623716 2022-001
    Material Weakness Repeat
  • 623717 2022-001
    Material Weakness Repeat
  • 623718 2022-001
    Material Weakness Repeat
  • 623719 2022-001
    Material Weakness Repeat
  • 623720 2022-001
    Material Weakness Repeat
  • 623721 2022-001
    Material Weakness Repeat
  • 623722 2022-001
    Material Weakness Repeat
  • 623723 2022-001
    Material Weakness Repeat
  • 623724 2022-001
    Material Weakness Repeat
  • 623725 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Education Stabilization Fund $3.90M
10.555 National School Lunch Program $1.49M
84.010 Title I Grants to Local Educational Agencies $1.37M
84.027 Special Education_grants to States $308,821
84.011 Migrant Education_state Grant Program $244,248
10.559 Summer Food Service Program for Children $201,423
84.367 Supporting Effective Instruction State Grants $184,687
10.582 Fresh Fruit and Vegetable Program $152,864
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $124,350
84.365 English Language Acquisition State Grants $48,537
84.048 Career and Technical Education -- Basic Grants to States $34,187
84.424 Student Support and Academic Enrichment Program $25,641
84.425 Covid- 19 - Education Stabilization Fund $14,283
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,236
10.649 State Pandemic Electronic Benefit Transfer (p-Ebt) Administrative Costs Grant $3,063
93.658 Foster Care_title IV-E $531