FAC Explorer

Finding 559938 (2024-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2025-05-08
Audit: 355865
Organization: Union Community School District (IA)
Auditor: Terpstra Hoke and Associates PC

AI Summary

  • Core Issue: One employee has control over multiple incompatible duties, risking internal control weaknesses.
  • Impacted Requirements: This affects compliance with segregation of duties for major federal programs.
  • Recommended Follow-up: Reassess and redistribute responsibilities to ensure proper segregation of duties.

Finding Text

Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 559935 2024-002
    Material Weakness Repeat
  • 559936 2024-002
    Material Weakness Repeat
  • 559937 2024-002
    Material Weakness Repeat
  • 1136377 2024-002
    Material Weakness Repeat
  • 1136378 2024-002
    Material Weakness Repeat
  • 1136379 2024-002
    Material Weakness Repeat
  • 1136380 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $256,569
97.067 Homeland Security Grant Program $144,262
84.010 Title I Grants to Local Educational Agencies $114,624
10.579 Child Nutrition Discretionary Grants Limited Availability $49,798
84.027 Special Education Grants to States $43,653
10.553 School Breakfast Program $35,078
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,684
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,711
84.424 Student Support and Academic Enrichment Program $11,298
84.048 Career and Technical Education -- Basic Grants to States $8,473
10.185 Local Food for Schools Cooperative Agreement Program $7,477
10.727 Inflation Reduction Act Urban & Community Forestry Program $4,805
84.425 Education Stabilization Fund $1,983
10.556 Special Milk Program for Children $1,050
10.574 Team Nutrition Grants $1,000