FAC Explorer

Finding 485082 (2023-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-08-26
Audit: 317864
Organization: Union Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Answer: The District plans to enhance procedures and controls.
  • Trend: This reflects a proactive approach to improving operational effectiveness.
  • List: Follow up on specific controls to be implemented and monitor their effectiveness.

Finding Text

The District will review our procedures and implement additional controls where possible.

Corrective Action Plan

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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. See finding 2023-001.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 485083 2023-002
    Material Weakness Repeat
  • 485084 2023-002
    Material Weakness Repeat
  • 1061524 2023-002
    Material Weakness Repeat
  • 1061525 2023-002
    Material Weakness Repeat
  • 1061526 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $346,081
84.010 Title I Grants to Local Educational Agencies $99,991
84.027 Special Education_grants to States $44,493
10.553 School Breakfast Program $35,225
84.367 Improving Teacher Quality State Grants $26,045
84.424 Student Support and Academic Enrichment Program $10,000
10.185 Local Food for Schoolscooperative Agreement Program $8,000
84.048 Career and Technical Education -- Basic Grants to States $1,600
10.574 Team Nutrition Grants $750
10.556 Special Milk Program for Children $678
84.425 Education Stabilization Fund $417