FAC Explorer

Finding 615034 (2022-002)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-07-10
Audit: 37933
Organization: Greene County Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Answer: There's a risk due to one employee controlling multiple incompatible duties.
  • Trend: This issue could lead to potential fraud or errors in managing federal programs.
  • List: Recommend reviewing and adjusting duties to ensure proper segregation of responsibilities.

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, school lunch program and journal entries. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 38591 2022-002
    Material Weakness
  • 38592 2022-002
    Material Weakness
  • 38593 2022-002
    Material Weakness
  • 38594 2022-002
    Material Weakness Repeat
  • 38595 2022-002
    Material Weakness Repeat
  • 615033 2022-002
    Material Weakness
  • 615035 2022-002
    Material Weakness
  • 615036 2022-002
    Material Weakness Repeat
  • 615037 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.20M
10.555 National School Lunch Program $744,324
84.010 Title I Grants to Local Educational Agencies $239,432
10.553 School Breakfast Program $148,463
84.041 Impact Aid $45,546
84.367 Improving Teacher Quality State Grants $36,926
10.559 Summer Food Service Program for Children $31,621
84.048 Career and Technical Education -- Basic Grants to States $17,197
84.424 Student Support and Academic Enrichment Program $15,239
84.027 Special Education_grants to States $8,485
93.235 Affordable Care Act (aca) Abstinence Education Program $5,000
10.649 Pandemic Ebt Administrative Costs $614