FAC Explorer

Finding 47269 (2022-001)

Material Weakness
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.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47266 2022-001
    Material Weakness Repeat
  • 47267 2022-001
    Material Weakness Repeat
  • 47268 2022-001
    Material Weakness Repeat
  • 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