FAC Explorer

Finding 484613 (2023-002)

Material Weakness Repeat Finding
Requirement
ABHIL
Questioned Costs
-
Year
2023
Accepted
2024-08-20
Audit: 317502
Organization: Greene County Community School District (IA)
Auditor: Nolte Cornman & Johnson

AI Summary

  • Core Issue: One employee has control over multiple incompatible duties, which increases the risk of errors or fraud.
  • Impacted Requirements: This finding relates to the need for proper segregation of duties in managing federal programs.
  • Recommended Follow-Up: Implement a review process to ensure duties are divided among different employees to enhance internal controls.

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, receipts, school lunch program and journal entries. See finding 2023-001

Corrective Action Plan

We continue to search for ways to spread the duties among the available staff. The superintendent's secretary and one of our elementary secretaries have become more involved. They open the mail, document the checks that are received, and write the cash receipts for them. The superintendent's secretary continues to log all checks written and keeps the Board President's signature stamp in a locked drawer.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 484614 2023-002
    Material Weakness Repeat
  • 484615 2023-002
    Material Weakness Repeat
  • 484616 2023-002
    Material Weakness Repeat
  • 1061055 2023-002
    Material Weakness Repeat
  • 1061056 2023-002
    Material Weakness Repeat
  • 1061057 2023-002
    Material Weakness Repeat
  • 1061058 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $520,593
84.010 Title I Grants to Local Educational Agencies $259,578
10.553 School Breakfast Program $95,479
84.027 Special Education_grants to States $54,965
81.041 State Energy Program $37,311
84.367 Improving Teacher Quality State Grants $33,152
10.559 Summer Food Service Program for Children $29,064
84.425 Education Stabilization Fund $21,022
84.424 Student Support and Academic Enrichment Program $15,487
84.048 Career and Technical Education -- Basic Grants to States $9,372
93.235 Affordable Care Act (aca) Abstinence Education Program $5,000