FAC Explorer

Audit 1022

FY End
2022-06-30
Total Expended
$1.22M
Findings
8
Programs
12
Organization: Audubon Community School District (IA)
Year: 2022 Accepted: 2023-10-23
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
472 2022-002 Material Weakness - ABEILN
473 2022-002 Material Weakness - ABEILN
474 2022-002 Material Weakness - ABEILN
475 2022-002 Material Weakness Yes ABFL
576914 2022-002 Material Weakness - ABEILN
576915 2022-002 Material Weakness - ABEILN
576916 2022-002 Material Weakness - ABEILN
576917 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $372,579 Yes 1
10.555 National School Lunch Program $364,487 Yes 1
32.009 Emergency Connectivity Fund Program $117,600 - 0
84.010 Title I Grants to Local Educational Agencies $112,768 - 0
10.553 School Breakfast Program $67,040 Yes 1
84.358 Rural Education $58,679 - 0
84.287 Twenty-First Century Community Learning Centers $43,725 - 0
84.027 Special Education_grants to States $28,084 - 0
84.367 Improving Teacher Quality State Grants $26,921 - 0
10.559 Summer Food Service Program for Children $12,229 Yes 1
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.365 English Language Acquisition State Grants $1,000 - 0

Contacts

Name Title Type
Y4CCWGGPCLU1 Carla Christensen Auditee
7125632607 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.
Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.
Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.
Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.
Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.
Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.
Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.
Finding 2022-002
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, investments, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2022-001.