FAC Explorer

Audit 28509

FY End
2022-06-30
Total Expended
$6.45M
Findings
26
Programs
16
Organization: Storm Lake Community School District (IA)
Year: 2022 Accepted: 2023-02-17
Auditor: Cornwell Frideres Maher & Associates P L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28172 2022-003 Material Weakness Yes ABEILN
28173 2022-003 Material Weakness Yes ABEILN
28174 2022-003 Material Weakness Yes ABEILN
28175 2022-003 Material Weakness Yes ABEILN
28176 2022-003 Material Weakness Yes ABEILN
28177 2022-003 Material Weakness Yes ABEGLMN
28178 2022-003 Material Weakness Yes ABFGLMN
28179 2022-003 Material Weakness Yes ABFGLMN
28180 2022-003 Material Weakness Yes ABFGLMN
28181 2022-003 Material Weakness Yes ABFGLMN
28182 2022-003 Material Weakness Yes ABFGLMN
28183 2022-003 Material Weakness Yes ABFGLMN
28184 2022-003 Material Weakness Yes ABFGLMN
604614 2022-003 Material Weakness Yes ABEILN
604615 2022-003 Material Weakness Yes ABEILN
604616 2022-003 Material Weakness Yes ABEILN
604617 2022-003 Material Weakness Yes ABEILN
604618 2022-003 Material Weakness Yes ABEILN
604619 2022-003 Material Weakness Yes ABEGLMN
604620 2022-003 Material Weakness Yes ABFGLMN
604621 2022-003 Material Weakness Yes ABFGLMN
604622 2022-003 Material Weakness Yes ABFGLMN
604623 2022-003 Material Weakness Yes ABFGLMN
604624 2022-003 Material Weakness Yes ABFGLMN
604625 2022-003 Material Weakness Yes ABFGLMN
604626 2022-003 Material Weakness Yes ABFGLMN

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $760,799 Yes 1
10.553 School Breakfast Program $364,959 Yes 1
84.011 Migrant Education_state Grant Program $322,693 - 0
84.287 Twenty-First Century Community Learning Centers $207,596 - 0
32.009 Emergency Connectivity Fund Program $93,768 - 0
10.559 Summer Food Service Program for Children $73,314 Yes 1
10.582 Fresh Fruit and Vegetable Program $68,471 Yes 1
84.367 Improving Teacher Quality State Grants $66,365 - 0
84.424 Student Support and Academic Enrichment Program $48,979 - 0
84.365 English Language Acquisition State Grants $40,265 - 0
10.555 National School Lunch Program $36,685 Yes 1
84.027 Special Education_grants to States $22,013 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,105 - 0
93.658 Foster Care_title IV-E $3,358 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
84.425 Education Stabilization Fund $1,885 Yes 1

Contacts

Name Title Type
LDVNJCNPHL29 Trudy Pedersen Auditee
7127328060 Duaine Fehlhafer 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 CONTAINTED 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.

Finding Details

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