FAC Explorer

Finding 973043 (2023-003)

Material Weakness Repeat Finding
Requirement
ABEGLMN
Questioned Costs
-
Year
2023
Accepted
2024-05-14
Audit: 306227
Organization: West Fork Community 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

  • 396601 2023-003
    Material Weakness Repeat
  • 396602 2023-003
    Material Weakness Repeat
  • 973044 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.039 Hazard Mitigation Grant $433,895
84.010 Title I Grants to Local Educational Agencies $104,448
10.555 National School Lunch Program $44,628
84.027 Special Education_grants to States $36,234
10.553 School Breakfast Program $35,539
93.575 Child Care and Development Block Grant $19,294
84.367 Improving Teacher Quality State Grants $18,982
84.424 Student Support and Academic Enrichment Program $10,000
10.185 Local Food for Schools $8,000
84.048 Career and Technical Education -- Basic Grants to States $6,826
84.425 Education Stabilization Fund $600