FAC Explorer

Finding 528593 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-03-18
Audit: 346580
Organization: Marshalltown Community School District (IA)
Auditor: Hogan-Hansen PC

AI Summary

  • Issue: Difficulty in achieving adequate control procedures due to limited staff managing grants and accounting.
  • Trend: This concern was noted in the fiscal year 2023 audit report as item 2023-001.
  • Follow-up: Review and consider strategies to improve segregation of duties in grant administration.

Finding Text

As previously identified in the fiscal year 2023 audit report as item 2023-001, 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. See Finding 24-II-R-1 for additional information.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 528563 2024-001
    Material Weakness Repeat
  • 528564 2024-002
    Significant Deficiency
  • 528565 2024-001
    Material Weakness Repeat
  • 528566 2024-002
    Significant Deficiency
  • 528567 2024-001
    Material Weakness Repeat
  • 528568 2024-002
    Significant Deficiency
  • 528569 2024-001
    Material Weakness Repeat
  • 528570 2024-002
    Significant Deficiency
  • 528571 2024-001
    Material Weakness Repeat
  • 528572 2024-002
    Significant Deficiency
  • 528573 2024-001
    Material Weakness Repeat
  • 528574 2024-002
    Significant Deficiency
  • 528575 2024-001
    Material Weakness Repeat
  • 528576 2024-002
    Significant Deficiency
  • 528577 2024-001
    Material Weakness Repeat
  • 528578 2024-002
    Significant Deficiency
  • 528579 2024-001
    Material Weakness Repeat
  • 528580 2024-002
    Significant Deficiency
  • 528581 2024-001
    Material Weakness Repeat
  • 528582 2024-002
    Significant Deficiency
  • 528583 2024-001
    Material Weakness Repeat
  • 528584 2024-002
    Significant Deficiency
  • 528585 2024-001
    Material Weakness Repeat
  • 528586 2024-002
    Significant Deficiency
  • 528587 2024-001
    Material Weakness Repeat
  • 528588 2024-002
    Significant Deficiency
  • 528589 2024-001
    Material Weakness Repeat
  • 528590 2024-002
    Significant Deficiency
  • 528591 2024-001
    Material Weakness Repeat
  • 528592 2024-002
    Significant Deficiency
  • 528594 2024-002
    Significant Deficiency
  • 528595 2024-001
    Material Weakness Repeat
  • 528596 2024-002
    Significant Deficiency
  • 528597 2024-001
    Material Weakness Repeat
  • 528598 2024-002
    Significant Deficiency
  • 528599 2024-001
    Material Weakness Repeat
  • 528600 2024-002
    Significant Deficiency
  • 528601 2024-001
    Material Weakness Repeat
  • 528602 2024-002
    Significant Deficiency
  • 528603 2024-001
    Material Weakness Repeat
  • 528604 2024-002
    Significant Deficiency
  • 1105005 2024-001
    Material Weakness Repeat
  • 1105006 2024-002
    Significant Deficiency
  • 1105007 2024-001
    Material Weakness Repeat
  • 1105008 2024-002
    Significant Deficiency
  • 1105009 2024-001
    Material Weakness Repeat
  • 1105010 2024-002
    Significant Deficiency
  • 1105011 2024-001
    Material Weakness Repeat
  • 1105012 2024-002
    Significant Deficiency
  • 1105013 2024-001
    Material Weakness Repeat
  • 1105014 2024-002
    Significant Deficiency
  • 1105015 2024-001
    Material Weakness Repeat
  • 1105016 2024-002
    Significant Deficiency
  • 1105017 2024-001
    Material Weakness Repeat
  • 1105018 2024-002
    Significant Deficiency
  • 1105019 2024-001
    Material Weakness Repeat
  • 1105020 2024-002
    Significant Deficiency
  • 1105021 2024-001
    Material Weakness Repeat
  • 1105022 2024-002
    Significant Deficiency
  • 1105023 2024-001
    Material Weakness Repeat
  • 1105024 2024-002
    Significant Deficiency
  • 1105025 2024-001
    Material Weakness Repeat
  • 1105026 2024-002
    Significant Deficiency
  • 1105027 2024-001
    Material Weakness Repeat
  • 1105028 2024-002
    Significant Deficiency
  • 1105029 2024-001
    Material Weakness Repeat
  • 1105030 2024-002
    Significant Deficiency
  • 1105031 2024-001
    Material Weakness Repeat
  • 1105032 2024-002
    Significant Deficiency
  • 1105033 2024-001
    Material Weakness Repeat
  • 1105034 2024-002
    Significant Deficiency
  • 1105035 2024-001
    Material Weakness Repeat
  • 1105036 2024-002
    Significant Deficiency
  • 1105037 2024-001
    Material Weakness Repeat
  • 1105038 2024-002
    Significant Deficiency
  • 1105039 2024-001
    Material Weakness Repeat
  • 1105040 2024-002
    Significant Deficiency
  • 1105041 2024-001
    Material Weakness Repeat
  • 1105042 2024-002
    Significant Deficiency
  • 1105043 2024-001
    Material Weakness Repeat
  • 1105044 2024-002
    Significant Deficiency
  • 1105045 2024-001
    Material Weakness Repeat
  • 1105046 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.68M
84.011 Migrant Education State Grant Program $398,222
84.027 Special Education Grants to States $281,913
10.559 Summer Food Service Program for Children $278,854
84.365 English Language Acquisition State Grants $226,276
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $191,034
84.394 School Safety Improvement Fund -Safety Grant $185,977
84.424 Student Support and Academic Enrichment Program $168,024
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $146,298
10.555 National School Lunch Program $136,757
21.027 Coronavirus State and Local Fiscal Recovery Funds $102,115
84.425 Education Stabilization Fund $100,000
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $82,203
84.048 Career and Technical Education -- Basic Grants to States $44,576