FAC Explorer

Audit 1429

FY End
2022-06-30
Total Expended
$3.32M
Findings
12
Programs
12
Organization: South Tama County Community School District (IA)
Year: 2022 Accepted: 2023-10-26
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
765 2022-002 Material Weakness - ABEILN
766 2022-002 Material Weakness - ABEILN
767 2022-002 Material Weakness Yes ABFL
768 2022-002 Material Weakness Yes ABFL
769 2022-002 Material Weakness Yes ABFL
770 2022-002 Material Weakness Yes ABFL
577207 2022-002 Material Weakness - ABEILN
577208 2022-002 Material Weakness - ABEILN
577209 2022-002 Material Weakness Yes ABFL
577210 2022-002 Material Weakness Yes ABFL
577211 2022-002 Material Weakness Yes ABFL
577212 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $922,099 Yes 1
84.010 Title I Grants to Local Educational Agencies $430,449 - 0
10.553 School Breakfast Program $149,930 Yes 1
84.041 Impact Aid $141,425 - 0
84.367 Improving Teacher Quality State Grants $64,190 - 0
15.130 Indian Education_assistance to Schools $62,825 - 0
84.011 Migrant Education_state Grant Program $46,349 - 0
84.424 Student Support and Academic Enrichment Program $25,267 - 0
84.027 Special Education_grants to States $11,698 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,795 - 0
84.425 Education Stabilization Fund $3,265 Yes 1
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
RHNCE49VDWJ1 Katie Mathern Auditee
6414844811 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. 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, receipts, financial reporting, journal entries and computer systems. See finding 2022-001.