Audit 23981

FY End
2022-06-30
Total Expended
$31.30M
Findings
4
Programs
17
Year: 2022 Accepted: 2023-01-02
Auditor: Rsm US LLP

Organization Exclusion Status:

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Contacts

Name Title Type
J7SVLLLUEKY3 Leslie Finger Auditee
3196881000 Kristen Hughes Auditor
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Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures of federal awards are reported on the 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 reimbursements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Iowa City Community School District (the 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 requirement 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 the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.

Finding Details

Finding: The District did not maintain record of a student's withdrawal from the District. Criteria: In accordance with Title I, to remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student's withdrawal from the District. Cause: Non-maintenance of record of student withdrawal documentation. Effect: Failure to adhere to reporting requirements can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None Context: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student?s withdrawal out of the District. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the District implement procedures to properly ensure records are maintained for all student withdrawals from the District. Management response: Management agrees with the finding.
Finding: The District did not maintain record of a student's withdrawal from the District. Criteria: In accordance with Title I, to remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student's withdrawal from the District. Cause: Non-maintenance of record of student withdrawal documentation. Effect: Failure to adhere to reporting requirements can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None Context: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student?s withdrawal out of the District. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the District implement procedures to properly ensure records are maintained for all student withdrawals from the District. Management response: Management agrees with the finding.
Finding: The District did not maintain record of a student's withdrawal from the District. Criteria: In accordance with Title I, to remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student's withdrawal from the District. Cause: Non-maintenance of record of student withdrawal documentation. Effect: Failure to adhere to reporting requirements can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None Context: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student?s withdrawal out of the District. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the District implement procedures to properly ensure records are maintained for all student withdrawals from the District. Management response: Management agrees with the finding.
Finding: The District did not maintain record of a student's withdrawal from the District. Criteria: In accordance with Title I, to remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student's withdrawal from the District. Cause: Non-maintenance of record of student withdrawal documentation. Effect: Failure to adhere to reporting requirements can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None Context: For 1 out of 25 student withdrawals tested, the District did not maintain record of the student?s withdrawal out of the District. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the District implement procedures to properly ensure records are maintained for all student withdrawals from the District. Management response: Management agrees with the finding.