FAC Explorer

Finding 573775 (2024-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2024
Accepted
2025-08-18
Audit: 364441
Organization: South Central Calhoun Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: An employee has too much control over critical financial areas, risking improper handling of funds.
  • Impacted Requirements: This violates the principle of segregation of duties, which is essential for internal controls.
  • Recommended Follow-Up: Review and adjust employee responsibilities to ensure proper segregation of duties is maintained.

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, receipts, disbursements, payroll and journal entries. See finding 2024-001

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 573773 2024-003
    Material Weakness Repeat
  • 573774 2024-003
    Material Weakness Repeat
  • 573776 2024-003
    Material Weakness Repeat
  • 1150215 2024-003
    Material Weakness Repeat
  • 1150216 2024-003
    Material Weakness Repeat
  • 1150217 2024-003
    Material Weakness Repeat
  • 1150218 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $343,676
84.010 Title I Grants to Local Educational Agencies $200,061
10.553 School Breakfast Program $86,104
84.425 Education Stabilization Fund $66,595
84.027 Special Education Grants to States $44,042
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $35,136
93.600 Head Start $21,645
10.559 Summer Food Service Program for Children $20,232
84.424 Student Support and Academic Enrichment Program $13,672
84.048 Career and Technical Education -- Basic Grants to States $10,884
10.185 Local Food for Schools Cooperative Agreement Program $4,000
84.196 Education for Homeless Children and Youth $3,680
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,869
84.365 English Language Acquisition State Grants $947