FAC Explorer

Finding 529658 (2024-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2024
Accepted
2025-03-24
Audit: 347554
Organization: Washington Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: There is insufficient segregation of duties, allowing a 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 across all 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, capital assets and computer systems. See finding 2024-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 529656 2024-002
    Material Weakness Repeat
  • 529657 2024-002
    Material Weakness Repeat
  • 529659 2024-002
    Material Weakness
  • 1106098 2024-002
    Material Weakness Repeat
  • 1106099 2024-002
    Material Weakness Repeat
  • 1106100 2024-002
    Material Weakness Repeat
  • 1106101 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $564,366
10.555 National School Lunch Program $552,318
84.425 Education Stabilization Fund $302,971
84.027 Special Education Grants to States $80,651
10.553 School Breakfast Program $71,311
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $58,218
84.424 Student Support and Academic Enrichment Program $31,310
10.559 Summer Food Service Program for Children $30,211
84.048 Career and Technical Education -- Basic Grants to States $21,352
84.365 English Language Acquisition State Grants $671