FAC Explorer

Finding 952219 (2022-003)

Material Weakness
Requirement
ABFL
Questioned Costs
-
Year
2022
Accepted
2024-03-13
Audit: 294848
Organization: Bcluw Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Core Issue: One employee has too much control over critical areas, risking incompatible duties.
  • Impacted Requirements: This affects compliance with internal control standards for major federal programs.
  • Recommended Follow-Up: Implement proper segregation of duties to enhance oversight and reduce risk.

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, manual journal entries and computers systems. See finding 2022-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 375776 2022-003
    Material Weakness
  • 375777 2022-003
    Material Weakness
  • 375778 2022-003
    Material Weakness
  • 952218 2022-003
    Material Weakness
  • 952220 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $457,521
10.555 National School Lunch Program $296,738
10.553 School Breakfast Program $85,979
84.010 Title I Grants to Local Educational Agencies $71,024
84.358 Rural Education $40,237
84.048 Career and Technical Education -- Basic Grants to States $14,722
84.367 Improving Teacher Quality State Grants $11,276
84.424 Student Support and Academic Enrichment Program $10,000
84.027 Special Education_grants to States $3,526
10.649 Pandemic Ebt Administrative Costs $614