FAC Explorer

Audit 26238

FY End
2022-06-30
Total Expended
$2.32M
Findings
4
Programs
13
Organization: Sergeant Bluff-Luton Community School District (IA)
Year: 2022 Accepted: 2023-06-11
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20281 2022-002 Material Weakness Yes ABEIN
20282 2022-002 Material Weakness Yes ABEIN
596723 2022-002 Material Weakness Yes ABEIN
596724 2022-002 Material Weakness Yes ABEIN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $928,612 Yes 1
84.425 Education Stabilization Fund $608,170 - 0
32.009 Emergency Connectivity Fund Program $234,000 - 0
10.553 School Breakfast Program $132,490 Yes 1
84.010 Title I Grants to Local Educational Agencies $109,646 - 0
93.575 Child Care and Development Block Grant $60,345 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $44,059 - 0
84.367 Improving Teacher Quality State Grants $39,516 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,062 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $9,980 - 0
93.658 Foster Care_title IV-E $830 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
CCM4A69GM459 Denise Patterson Auditee
7129434338 Nancy Janssen 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: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, wire transfers, financial reporting, computer systems and journal entries. See finding 2022-001.
Finding 2022-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, wire transfers, financial reporting, computer systems and journal entries. See finding 2022-001.
Finding 2022-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, wire transfers, financial reporting, computer systems and journal entries. See finding 2022-001.
Finding 2022-002
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, wire transfers, financial reporting, computer systems and journal entries. See finding 2022-001.