FAC Explorer

Finding 615822 (2022-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-07-24
Audit: 43972
Organization: Central Lee Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee controls multiple incompatible duties, increasing the risk of errors or fraud.
  • Impacted Requirements: Segregation of duties is not being properly implemented for federal program areas.
  • Recommended Follow-Up: Review and reassign responsibilities to ensure proper segregation of 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 federal programs; receipts, disbursements, capital assets, payroll, computer systems and journal entries. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 39380 2022-002
    Material Weakness Repeat
  • 39381 2022-002
    Material Weakness Repeat
  • 615823 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $596,803
84.425 Education Stabilization Fund $239,021
10.553 School Breakfast Program $234,974
84.010 Title I Grants to Local Educational Agencies $158,497
84.367 Improving Teacher Quality State Grants $28,854
84.048 Career and Technical Education -- Basic Grants to States $13,361
84.424 Student Support and Academic Enrichment Program $10,000
84.027 Special Education_grants to States $6,201
10.649 Pandemic Ebt Administrative Costs $614