FAC Explorer

Finding 635371 (2022-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-05-21
Audit: 56338
Organization: Alburnett Community School District (IA)
Auditor: Notle Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has control over multiple incompatible duties, risking internal control weaknesses.
  • Impacted Requirements: This affects compliance with the principle of segregation of duties in federal program management.
  • Recommended Follow-up: Review and redistribute responsibilities to ensure no single employee manages conflicting tasks.

Finding Text

Segregation of Duties - 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; cash, inventories, receipts, disbursements, financial reporting, computer systems, School lunch program and journal entries. See finding 2022-001.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 58929 2022-002
    Material Weakness Repeat
  • 58930 2022-002
    Material Weakness Repeat
  • 58931 2022-002
    Material Weakness Repeat
  • 635372 2022-002
    Material Weakness Repeat
  • 635373 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $471,077
84.425 Education Stabilization Fund $216,579
10.553 School Breakfast Program $90,321
10.559 Summer Food Service Program for Children $39,181
84.010 Title I Grants to Local Educational Agencies $30,851
84.367 Improving Teacher Quality State Grants $10,125
84.424 Student Support and Academic Enrichment Program $10,000
84.027 Special Education_grants to States $3,613
84.048 Career and Technical Education -- Basic Grants to States $294