FAC Explorer

Audit 17952

FY End
2022-06-30
Total Expended
$942,176
Findings
8
Programs
10
Organization: West Branch Community School District (IA)
Year: 2022 Accepted: 2023-03-19
Auditor: Kay L Chapman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
26239 2022-002 Material Weakness Yes BL
26240 2022-002 Material Weakness Yes BL
26241 2022-002 Material Weakness Yes BL
26242 2022-002 Material Weakness Yes BL
602681 2022-002 Material Weakness Yes BL
602682 2022-002 Material Weakness Yes BL
602683 2022-002 Material Weakness Yes BL
602684 2022-002 Material Weakness Yes BL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $383,746 Yes 1
84.425 Education Stabilization Fund $352,538 - 0
84.010 Title I Grants to Local Educational Agencies $65,027 - 0
10.553 School Breakfast Program $41,850 Yes 1
84.027 Special Education_grants to States $33,686 - 0
10.559 Summer Food Service Program for Children $33,122 Yes 1
84.367 Improving Teacher Quality State Grants $17,516 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,077 - 0
10.649 Pandemic Ebt Administrative Costs $614 Yes 1

Contacts

Name Title Type
VNPPWMZYEDH1 Angie Klinkkammer Auditee
3196437122 Kay L Chapman 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 s to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.