FAC Explorer

Finding 85 (2022-002)

Material Weakness Repeat Finding
Requirement
ABFL
Questioned Costs
-
Year
2022
Accepted
2023-10-18
Audit: 94
Organization: Clarinda Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: An employee has too much control over critical financial areas, which can lead to risks of fraud or errors.
  • Impacted Requirements: This violates the principle of segregation of duties, essential for maintaining effective internal controls.
  • Recommended Follow-Up: Review and redistribute responsibilities to ensure no single employee manages incompatible 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 major federal programs; cash, receipts, disbursements and accounting systems. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 81 2022-002
    Material Weakness Repeat
  • 82 2022-002
    Material Weakness Repeat
  • 83 2022-002
    Material Weakness Repeat
  • 84 2022-002
    Material Weakness Repeat
  • 576523 2022-002
    Material Weakness Repeat
  • 576524 2022-002
    Material Weakness Repeat
  • 576525 2022-002
    Material Weakness Repeat
  • 576526 2022-002
    Material Weakness Repeat
  • 576527 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $712,479
84.425 Education Stabilization Fund $431,035
10.553 School Breakfast Program $172,720
84.010 Title I Grants to Local Educational Agencies $169,791
93.600 Head Start $32,400
10.559 Summer Food Service Program for Children $31,312
84.367 Improving Teacher Quality State Grants $28,993
84.424 Student Support and Academic Enrichment Program $9,914
84.048 Career and Technical Education -- Basic Grants to States $7,984
84.027 Special Education_grants to States $7,449
10.649 Pandemic Ebt Administrative Costs $614
93.658 Foster Care_title IV-E $379