FAC Explorer

Finding 571226 (2024-002)

Material Weakness
Requirement
ABFL
Questioned Costs
-
Year
2024
Accepted
2025-07-14
Audit: 362101
Organization: Andrew Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has control over multiple incompatible duties, which poses a risk to internal controls.
  • Impacted Requirements: Segregation of duties is not being properly enforced, affecting compliance with federal program standards.
  • Recommended Follow-Up: Review and reassign responsibilities to ensure proper segregation of duties among staff.

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 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, computer systems and journal entries. See finding 2024-001.

Corrective Action Plan

The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 1147668 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.045 Clean School Bus Program $778,380
84.287 Twenty-First Century Community Learning Centers $49,164
10.555 National School Lunch Program $46,221
84.010 Title I Grants to Local Educational Agencies $45,222
84.425 Education Stabilization Fund $27,020
84.027 Special Education Grants to States $11,333
84.424 Student Support and Academic Enrichment Program $11,298
10.553 School Breakfast Program $10,355
84.358 Rural Education $10,268
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $8,217
10.185 Local Food for Schools Cooperative Agreement Program $3,000