Finding 580850 (2022-002)

Material Weakness Repeat Finding

Requirement

ABFL

Questioned Costs

-

Year

2022

Accepted

2023-12-15

Audit: 6862

Organization: Central Decatur Community School District (IA)

Auditor: Nolte Cornman & Johnson

AI Summary

Core Issue: One employee has too much control over critical areas, risking incompatible duties.
Impacted Requirements: This affects the internal control structure, particularly for major federal programs.
Recommended Follow-up: Implement proper segregation of duties to enhance oversight and reduce risk.

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, investments, capital assets, receipts, computer systems and journal entries. See finding 2022-001.

Programs in Audit

ALN	Program Name	Expenditures
10.555	National School Lunch Program	$435,841
84.010	Title I Grants to Local Educational Agencies	$230,784
10.553	School Breakfast Program	$135,163
84.287	Twenty-First Century Community Learning Centers	$118,276
84.425	Education Stabilization Fund	$117,424
84.367	Improving Teacher Quality State Grants	$31,138
10.582	Fresh Fruit and Vegetable Program	$26,268
10.558	Child and Adult Care Food Program	$24,848
10.559	Summer Food Service Program for Children	$21,092
32.009	Emergency Connectivity Fund Program	$17,740
84.358	Rural Education	$15,682
84.424	Student Support and Academic Enrichment Program	$13,506
10.579	Child Nutrition Discretionary Grants Limited Availability	$12,750
84.048	Career and Technical Education -- Basic Grants to States	$11,737
84.027	Special Education_grants to States	$4,954

Finding 580850 (2022-002)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit