FAC Explorer

Finding 765 (2022-002)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2023-10-26
Audit: 1429
Organization: South Tama County Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: An employee has control over multiple incompatible duties, risking internal control weaknesses.
  • Impacted Requirements: Segregation of duties is not being properly enforced, which is critical for compliance with federal program regulations.
  • Recommended Follow-Up: Review and reassign 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; cash, receipts, financial reporting, journal entries and computer systems. See finding 2022-001.

Corrective Action Plan

The District will continue to evaluate and investigate available alternatives to improve segregation of duties. We will look to implement available alternatives as soon as possible.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 766 2022-002
    Material Weakness
  • 767 2022-002
    Material Weakness Repeat
  • 768 2022-002
    Material Weakness Repeat
  • 769 2022-002
    Material Weakness Repeat
  • 770 2022-002
    Material Weakness Repeat
  • 577207 2022-002
    Material Weakness
  • 577208 2022-002
    Material Weakness
  • 577209 2022-002
    Material Weakness Repeat
  • 577210 2022-002
    Material Weakness Repeat
  • 577211 2022-002
    Material Weakness Repeat
  • 577212 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $922,099
84.010 Title I Grants to Local Educational Agencies $430,449
10.553 School Breakfast Program $149,930
84.041 Impact Aid $141,425
84.367 Improving Teacher Quality State Grants $64,190
15.130 Indian Education_assistance to Schools $62,825
84.011 Migrant Education_state Grant Program $46,349
84.424 Student Support and Academic Enrichment Program $25,267
84.027 Special Education_grants to States $11,698
84.048 Career and Technical Education -- Basic Grants to States $9,795
84.425 Education Stabilization Fund $3,265
10.649 Pandemic Ebt Administrative Costs $614