FAC Explorer

Audit 23247

FY End
2022-06-30
Total Expended
$1.46M
Findings
24
Programs
8
Organization: Roland-Story Community School District (IA)
Year: 2022 Accepted: 2023-03-30
Auditor: Schnurr & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21184 2022-002 - Yes P
21185 2022-002 - Yes P
21186 2022-002 - Yes P
21187 2022-002 - Yes P
21188 2022-002 - Yes P
21189 2022-002 - Yes P
21190 2022-002 - Yes P
21191 2022-002 - Yes P
21192 2022-002 - Yes P
21193 2022-002 - Yes P
21194 2022-002 - Yes P
21195 2022-002 - Yes P
597626 2022-002 - Yes P
597627 2022-002 - Yes P
597628 2022-002 - Yes P
597629 2022-002 - Yes P
597630 2022-002 - Yes P
597631 2022-002 - Yes P
597632 2022-002 - Yes P
597633 2022-002 - Yes P
597634 2022-002 - Yes P
597635 2022-002 - Yes P
597636 2022-002 - Yes P
597637 2022-002 - Yes P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $640,280 Yes 1
10.553 School Breakfast Program $86,349 Yes 1
84.010 Title I Grants to Local Educational Agencies $71,046 - 1
84.425 Education Stabilization Fund $65,207 - 1
10.559 Summer Food Service Program for Children $37,374 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $25,230 - 1
84.367 Improving Teacher Quality State Grants $19,641 - 1
84.027 Special Education_grants to States $6,695 - 1

Contacts

Name Title Type
LY2BLYR4KRN4 Adam Hubert Auditee
5157337301 Murray Stanley Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the 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. Roland-Story Community School District made no subrecipient payments. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was informed of needing written policies and procedures late in the prior fiscal year and was unable to direct time and resources to the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.