FAC Explorer

Finding 588380 (2023-001)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-02-06
Audit: 15895
Organization: Glenwood Community School District (IA)
Auditor: Anderson Larkin CO PC

AI Summary

  • Core Issue: One employee has too much control over critical areas like cash, receipts, payroll, and journal entries.
  • Impacted Requirements: This violates the principle of segregation of duties, which is essential for internal controls.
  • Recommended Follow-up: Review and redistribute responsibilities to ensure no single employee has control over incompatible duties.

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, payroll and journal entries. See finding II-A-23.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11937 2023-001
    Material Weakness Repeat
  • 11938 2023-001
    Material Weakness Repeat
  • 11939 2023-001
    Material Weakness Repeat
  • 11940 2023-001
    Material Weakness Repeat
  • 11941 2023-001
    Material Weakness Repeat
  • 11942 2023-001
    Material Weakness Repeat
  • 11943 2023-001
    Material Weakness Repeat
  • 588379 2023-001
    Material Weakness Repeat
  • 588381 2023-001
    Material Weakness Repeat
  • 588382 2023-001
    Material Weakness Repeat
  • 588383 2023-001
    Material Weakness Repeat
  • 588384 2023-001
    Material Weakness Repeat
  • 588385 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $183,543
10.553 School Breakfast Program $132,128
93.575 Child Care and Development Block Grant $105,192
84.027 Special Education_grants to States $90,498
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $57,184
84.367 Improving Teacher Quality State Grants $43,575
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $30,477
84.425 Education Stabilization Fund $30,124
10.559 Summer Food Service Program for Children $20,420
84.424 Student Support and Academic Enrichment Program $15,422
10.558 Child and Adult Care Food Program $14,449
84.048 Career and Technical Education -- Basic Grants to States $10,251
84.010 Title I Grants to Local Educational Agencies $8,076
10.172 Local Food Promotion Program $3,314