FAC Explorer

Audit 27497

FY End
2022-06-30
Total Expended
$1.28M
Findings
16
Programs
12
Organization: Clayton Ridge Community School District (IA)
Year: 2022 Accepted: 2023-03-29
Auditor: O'Connor Brooks & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21760 2022-001 Material Weakness Yes P
21761 2022-002 Material Weakness - P
21762 2022-001 Material Weakness Yes P
21763 2022-002 Material Weakness - P
21764 2022-001 Material Weakness Yes P
21765 2022-002 Material Weakness - P
21766 2022-001 Material Weakness Yes P
21767 2022-002 Material Weakness - P
598202 2022-001 Material Weakness Yes P
598203 2022-002 Material Weakness - P
598204 2022-001 Material Weakness Yes P
598205 2022-002 Material Weakness - P
598206 2022-001 Material Weakness Yes P
598207 2022-002 Material Weakness - P
598208 2022-001 Material Weakness Yes P
598209 2022-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $477,817 Yes 2
10.555 National School Lunch Program $388,364 Yes 2
32.009 Emergency Connectivity Fund Program $110,800 - 0
84.010 Title I Grants to Local Educational Agencies $89,507 - 0
84.027 Special Education_grants to States $84,688 - 0
10.553 School Breakfast Program $69,716 Yes 2
84.048 Career and Technical Education -- Basic Grants to States $16,628 - 0
84.367 Improving Teacher Quality State Grants $15,861 - 0
10.559 Summer Food Service Program for Children $10,321 Yes 2
84.424 Student Support and Academic Enrichment Program $9,150 - 0
84.391 Arp-Special Education Grants to State $4,684 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
K8TPLPJQQZM6 Dave Schlueter Auditee
5632522341 Donald Morrow 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 Clayton Ridge 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 Clayton Ridge Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Clayton Ridge Community School District.

Finding Details

Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.
Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.
Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.
Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.
Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.
Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.
Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.
Finding 2022-001
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-001-Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Assistance Listing Number 10.559: Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Agriculture Passed through the Iowa Department of Education Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number 84.425D: COVID-19 Elementary and Secondary School Relief (ESSER) Funds Assistance Listing Number 84.425U: Higher Education Emergency Relief Fund American Rescue Plan ? Elementary and Secondary School Relief (ESSER) Funds Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: N/A U.S. Department of Education Passed through the Iowa Department of Education 2022-002-Financial Reporting ? The District did not have proper procedures in place to ensure all long term liability and related expense transactions were properly recorded. This could potentially impact transactions related to federal programs.