FAC Explorer

Finding 478421 (2023-002)

Material Weakness Repeat Finding
Requirement
ABFL
Questioned Costs
-
Year
2023
Accepted
2024-07-15
Audit: 315121
Organization: Clear Lake Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Answer: There is a lack of proper segregation of duties, allowing one employee to control multiple incompatible areas.
  • Trend: This issue could lead to increased risk of errors or fraud in managing federal program funds.
  • List: Recommend reviewing and adjusting roles to ensure duties are properly segregated among employees.

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 major federal programs; cash, investments and disbursements. See finding 2023-001.

Corrective Action Plan

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

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 478422 2023-002
    Material Weakness Repeat
  • 478423 2023-002
    Material Weakness Repeat
  • 1054863 2023-002
    Material Weakness Repeat
  • 1054864 2023-002
    Material Weakness Repeat
  • 1054865 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $464,892
84.010 Title I Grants to Local Educational Agencies $145,114
84.027 Special Education_grants to States $55,672
10.553 School Breakfast Program $48,754
84.367 Improving Teacher Quality State Grants $30,658
84.425 Education Stabilization Fund $24,753
84.048 Career and Technical Education -- Basic Grants to States $10,851
84.424 Student Support and Academic Enrichment Program $10,000
10.185 Local Food for School Cooperative Agreement Program $8,000
10.574 Team Nutrition Grants $750