Audit 23353

FY End
2022-06-30
Total Expended
$3.87M
Findings
30
Programs
12
Organization: Boone Community School District (IA)
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
25930 2022-002 Material Weakness - P
25931 2022-001 Material Weakness Yes P
25932 2022-001 Material Weakness Yes P
25933 2022-002 Material Weakness - P
25934 2022-001 Material Weakness Yes P
25935 2022-002 Material Weakness - P
25936 2022-001 Material Weakness - P
25937 2022-001 Material Weakness Yes P
25938 2022-001 Material Weakness - P
25939 2022-001 Material Weakness Yes P
25940 2022-001 Material Weakness Yes P
25941 2022-001 Material Weakness Yes P
25942 2022-001 Material Weakness Yes P
25943 2022-001 Material Weakness Yes P
25944 2022-001 Material Weakness Yes P
602372 2022-002 Material Weakness - P
602373 2022-001 Material Weakness Yes P
602374 2022-001 Material Weakness Yes P
602375 2022-002 Material Weakness - P
602376 2022-001 Material Weakness Yes P
602377 2022-002 Material Weakness - P
602378 2022-001 Material Weakness - P
602379 2022-001 Material Weakness Yes P
602380 2022-001 Material Weakness - P
602381 2022-001 Material Weakness Yes P
602382 2022-001 Material Weakness Yes P
602383 2022-001 Material Weakness Yes P
602384 2022-001 Material Weakness Yes P
602385 2022-001 Material Weakness Yes P
602386 2022-001 Material Weakness Yes P

Contacts

Name Title Type
CGDDBEE2DKC5 Paulette Newbold Auditee
5154330995 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 in 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

It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.
As previously identified in the fiscal year 2021 audit report as item III-A-21, 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.