FAC Explorer

Finding 963430 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299360
Organization: Marshalltown Community School District (IA)
Auditor: Hogan - Hansen PC

AI Summary

  • Core Issue: Difficulty in achieving adequate control procedures due to limited staff handling grants and accounting.
  • Impacted Requirements: Segregation of duties is not effectively implemented, raising potential risks.
  • Recommended Follow-Up: Explore options for additional staffing or cross-training to improve duty segregation.

Finding Text

23-III-R-1 Segregation of Duties- As previously identified in the fiscal year 2022 audit report as item 22-III-R-1, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 386982 2023-001
    Material Weakness Repeat
  • 386983 2023-001
    Material Weakness Repeat
  • 386984 2023-001
    Material Weakness Repeat
  • 386985 2023-001
    Material Weakness Repeat
  • 386986 2023-001
    Material Weakness Repeat
  • 386987 2023-001
    Material Weakness Repeat
  • 386988 2023-001
    Material Weakness Repeat
  • 386989 2023-001
    Material Weakness Repeat
  • 386990 2023-001
    Material Weakness Repeat
  • 386991 2023-001
    Material Weakness Repeat
  • 386992 2023-001
    Material Weakness Repeat
  • 386993 2023-001
    Material Weakness Repeat
  • 386994 2023-001
    Material Weakness Repeat
  • 386995 2023-001
    Material Weakness Repeat
  • 386996 2023-001
    Material Weakness Repeat
  • 963424 2023-001
    Material Weakness Repeat
  • 963425 2023-001
    Material Weakness Repeat
  • 963426 2023-001
    Material Weakness Repeat
  • 963427 2023-001
    Material Weakness Repeat
  • 963428 2023-001
    Material Weakness Repeat
  • 963429 2023-001
    Material Weakness Repeat
  • 963431 2023-001
    Material Weakness Repeat
  • 963432 2023-001
    Material Weakness Repeat
  • 963433 2023-001
    Material Weakness Repeat
  • 963434 2023-001
    Material Weakness Repeat
  • 963435 2023-001
    Material Weakness Repeat
  • 963436 2023-001
    Material Weakness Repeat
  • 963437 2023-001
    Material Weakness Repeat
  • 963438 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.63M
84.010 Title I Grants to Local Educational Agencies $1.35M
84.027 Special Education_grants to States $279,452
84.011 Migrant Education_state Grant Program $268,009
10.559 Summer Food Service Program for Children $180,702
84.367 Improving Teacher Quality State Grants $174,896
10.582 Fresh Fruit and Vegetable Program $160,379
84.365 English Language Acquisition State Grants $127,248
21.027 Coronavirus State and Local Fiscal Recovery Funds $63,002
84.424 Student Support and Academic Enrichment Program $32,669
84.048 Career and Technical Education -- Basic Grants to States $32,478
84.425 Education Stabilization Fund $12,338