FAC Explorer

Audit 23735

FY End
2022-06-30
Total Expended
$2.36M
Findings
14
Programs
14
Organization: Eagle Grove Community School District (IA)
Year: 2022 Accepted: 2023-03-28
Auditor: Cornwell Frideres Maher & Associates P L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23565 2022-003 Material Weakness - ABEILN
23566 2022-003 Material Weakness - ABEILN
23567 2022-003 Material Weakness - ABEILN
23568 2022-003 Material Weakness - ABEILN
23591 2022-003 Material Weakness - ABEILN
23592 2022-003 Material Weakness Yes ABFGLMN
23593 2022-003 Material Weakness Yes ABFGLMN
600007 2022-003 Material Weakness - ABEILN
600008 2022-003 Material Weakness - ABEILN
600009 2022-003 Material Weakness - ABEILN
600010 2022-003 Material Weakness - ABEILN
600033 2022-003 Material Weakness - ABEILN
600034 2022-003 Material Weakness Yes ABFGLMN
600035 2022-003 Material Weakness Yes ABFGLMN

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $858,659 Yes 1
84.010 Title I Grants to Local Educational Agencies $215,176 - 0
32.009 Emergency Connectivity Fund Program $115,850 - 0
10.553 School Breakfast Program $101,222 Yes 1
84.011 Migrant Education_state Grant Program $89,837 - 0
84.367 Improving Teacher Quality State Grants $28,472 - 0
10.582 Fresh Fruit and Vegetable Program $27,674 Yes 1
10.555 National School Lunch Program $22,527 Yes 1
84.424 Student Support and Academic Enrichment Program $14,490 - 0
10.559 Summer Food Service Program for Children $14,265 Yes 1
10.579 Child Nutrition Discretionary Grants Limited Availability $12,277 - 0
84.048 Career and Technical Education -- Basic Grants to States $10,065 - 0
84.027 Special Education_grants to States $7,497 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
XXK6KQ7PUQH1 Teresa Sadler Auditee
5154484749 Duaine Fehlhafer Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION 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. THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF EAGLE GROVE COMMUNITY SCHOOL DISTRICT UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2022. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2, U.S. CODE OF FEDERAL REGULATIONS, PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF EAGLE GROVE COMMUNITY SCHOOL DISTRICT, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHNAGES IN FINANCIAL POSITION OR CASH FLOWS OF EAGLE GROVE COMMUNITY SCHOOL DISTRICT.

Finding Details

Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Finding 2022-003
2022-003 SEGREGATION OF DUTIES - THE DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.