FAC Explorer

Audit 174143

FY End
2022-06-30
Total Expended
$1.10M
Findings
8
Programs
10
Organization: Midland Community School District (IA)
Year: 2022 Accepted: 2023-08-14
Auditor: Anderson Larkin CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
204836 2022-003 Material Weakness Yes A
204837 2022-003 Material Weakness Yes A
204838 2022-003 Material Weakness Yes A
204839 2022-003 Material Weakness Yes A
781278 2022-003 Material Weakness Yes A
781279 2022-003 Material Weakness Yes A
781280 2022-003 Material Weakness Yes A
781281 2022-003 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $477,466 Yes 1
10.555 National School Lunch Program $287,154 Yes 1
84.010 Title I Grants to Local Educational Agencies $117,453 - 0
10.553 School Breakfast Program $65,923 Yes 1
10.559 Summer Food Service Program for Children $34,801 Yes 1
84.367 Improving Teacher Quality State Grants $33,082 - 0
84.358 Rural Education $30,925 - 0
84.027 Special Education_grants to States $29,145 - 0
84.424 Student Support and Academic Enrichment Program $12,671 - 0
93.575 Child Care and Development Block Grant $6,976 - 0

Contacts

Name Title Type
LLJTQLUT3G35 Megan Frankfurt Auditee
5634882292 Alex Barr Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Summary of Significant 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 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.
Finding 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.
Finding 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.
Finding 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.
Finding 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.
Finding 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.
Finding 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.
Finding 2022-003
III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, 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. See finding II-A-22 for additional information.