FAC Explorer

Audit 19074

FY End
2022-06-30
Total Expended
$1.45M
Findings
6
Programs
9
Organization: Sumner-Fredericksburg Community School District (IA)
Year: 2022 Accepted: 2023-03-19
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20084 2022-001 Material Weakness Yes BL
20085 2022-001 Material Weakness Yes BL
20086 2022-001 Material Weakness Yes BL
596526 2022-001 Material Weakness Yes BL
596527 2022-001 Material Weakness Yes BL
596528 2022-001 Material Weakness Yes BL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $611,645 - 0
10.555 National School Lunch Program $502,599 Yes 1
10.553 School Breakfast Program $156,330 Yes 1
84.010 Title I Grants to Local Educational Agencies $101,709 - 0
84.027 Special Education_grants to States $35,710 - 0
84.367 Improving Teacher Quality State Grants $19,678 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,457 - 0
10.649 Covid 19 Ebt $614 Yes 1

Contacts

Name Title Type
LYVZTNSGQ3V7 Beth Weepie Auditee
5635783341 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 as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.