FAC Explorer

Finding 52370 (2022-002)

Material Weakness Repeat Finding
Requirement
ABFL
Questioned Costs
-
Year
2022
Accepted
2023-07-16
Audit: 49500
Organization: Washington Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: There is insufficient segregation of duties, allowing too few individuals to control critical areas like cash and investments.
  • Impacted Requirements: This situation increases the risk of errors or fraud in managing major federal programs.
  • Recommended Follow-Up: Review and adjust roles to ensure proper segregation of duties among employees in these key areas.

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 a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts and computer systems. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 52366 2022-002
    Material Weakness Repeat
  • 52367 2022-002
    Material Weakness Repeat
  • 52368 2022-002
    Material Weakness Repeat
  • 52369 2022-002
    Material Weakness Repeat
  • 52371 2022-002
    Material Weakness Repeat
  • 52372 2022-002
    Material Weakness Repeat
  • 628808 2022-002
    Material Weakness Repeat
  • 628809 2022-002
    Material Weakness Repeat
  • 628810 2022-002
    Material Weakness Repeat
  • 628811 2022-002
    Material Weakness Repeat
  • 628812 2022-002
    Material Weakness Repeat
  • 628813 2022-002
    Material Weakness Repeat
  • 628814 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $940,544
84.425 Education Stabilization Fund $386,449
84.010 Title I Grants to Local Educational Agencies $384,998
10.553 School Breakfast Program $112,545
84.027 Special Education_grants to States $80,410
10.559 Summer Food Service Program for Children $63,418
84.367 Improving Teacher Quality State Grants $54,050
84.424 Student Support and Academic Enrichment Program $36,427
84.048 Career and Technical Education -- Basic Grants to States $18,184
10.579 School Lunch Equipment Grants Stabilization $5,003
84.365 English Language Acquisition State Grants $1,877