FAC Explorer

Finding 637289 (2022-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-08-27
Audit: 49356
Organization: New Hampton Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has control over incompatible duties, which poses a risk to internal controls.
  • Impacted Requirements: This affects compliance with federal program regulations regarding segregation of duties.
  • Recommended Follow-Up: Review and adjust responsibilities to ensure proper segregation of duties among staff.

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; investments, receipts and journal entries. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 60845 2022-002
    Material Weakness Repeat
  • 60846 2022-002
    Material Weakness Repeat
  • 60847 2022-002
    Material Weakness Repeat
  • 637287 2022-002
    Material Weakness Repeat
  • 637288 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $656,702
84.425 Education Stabilization Fund $343,810
84.010 Title I Grants to Local Educational Agencies $148,025
10.559 Summer Food Service Program for Children $81,734
10.553 School Breakfast Program $71,660
84.367 Improving Teacher Quality State Grants $28,398
84.048 Career and Technical Education -- Basic Grants to States $12,234
84.424 Student Support and Academic Enrichment Program $9,396
84.027 Special Education_grants to States $6,911