FAC Explorer

Finding 974471 (2023-002)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-05-21
Audit: 306744
Organization: Washington Community School District (IA)
Auditor: Nolte Cornman & Johnson

AI Summary

  • Core Issue: A few employees control multiple incompatible duties, increasing the risk of errors or fraud.
  • Impacted Requirements: This affects the internal control structure, particularly for major federal programs like cash and investments.
  • Recommended Follow-Up: Implement stronger segregation of duties to enhance oversight and reduce risks.

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 a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2023-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 398028 2023-002
    Material Weakness Repeat
  • 398029 2023-002
    Material Weakness Repeat
  • 398030 2023-002
    Material Weakness Repeat
  • 398031 2023-002
    Material Weakness Repeat
  • 398032 2023-002
    Material Weakness Repeat
  • 398033 2023-002
    Material Weakness Repeat
  • 398034 2023-002
    Material Weakness Repeat
  • 398035 2023-002
    Material Weakness Repeat
  • 974470 2023-002
    Material Weakness Repeat
  • 974472 2023-002
    Material Weakness Repeat
  • 974473 2023-002
    Material Weakness Repeat
  • 974474 2023-002
    Material Weakness Repeat
  • 974475 2023-002
    Material Weakness Repeat
  • 974476 2023-002
    Material Weakness Repeat
  • 974477 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $695,133
84.010 Title I Grants to Local Educational Agencies $385,172
10.553 School Breakfast Program $87,110
84.027 Special Education_grants to States $80,017
84.367 Improving Teacher Quality State Grants $57,495
10.559 Summer Food Service Program for Children $28,966
84.424 Student Support and Academic Enrichment Program $24,689
84.048 Career and Technical Education -- Basic Grants to States $23,673
84.425 Education Stabilization Fund $20,923
10.582 Fresh Fruit and Vegetable Program $10,295
84.365 English Language Acquisition State Grants $1,563