FAC Explorer

Finding 961141 (2023-003)

Material Weakness Repeat Finding
Requirement
ABFGLMN
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 297813
Organization: Cherokee Communith School District (IA)
Auditor: Cornwell Frideres Maher & Associates P L C

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Trend: This issue affects compliance with federal program requirements and increases the risk of errors or fraud.
  • List: Recommend implementing clear segregation of duties to enhance oversight and accountability.

Finding Text

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 384699 2023-003
    Material Weakness Repeat
  • 384700 2023-003
    Material Weakness Repeat
  • 384701 2023-003
    Material Weakness Repeat
  • 384702 2023-003
    Material Weakness Repeat
  • 384703 2023-003
    Material Weakness Repeat
  • 961142 2023-003
    Material Weakness Repeat
  • 961143 2023-003
    Material Weakness Repeat
  • 961144 2023-003
    Material Weakness Repeat
  • 961145 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $162,690
84.425 Education Stabilization Fund $93,558
10.553 School Breakfast Program $63,410
10.555 National School Lunch Program $61,083
84.027 Special Education_grants to States $49,968
84.367 Improving Teacher Quality State Grants $24,235
10.559 Summer Food Service Program for Children $19,192
84.048 Career and Technical Education -- Basic Grants to States $10,022
84.424 Student Support and Academic Enrichment Program $10,000