Audit 28886

FY End

2022-06-30

Total Expended

$1.07M

Findings

Programs

Organization: Ogden Community School District (IA)

Year: 2022 Accepted: 2023-03-29

Auditor: Schnurr & Company LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
29044	2022-002	-	Yes	P
29045	2022-002	-	Yes	P
29046	2022-002	-	Yes	P
29047	2022-002	-	Yes	P
29048	2022-002	-	Yes	P
29049	2022-002	-	Yes	P
29050	2022-002	-	Yes	P
29051	2022-002	-	Yes	P
29052	2022-002	-	Yes	P
29053	2022-002	-	Yes	P
29054	2022-002	-	Yes	P
29055	2022-002	-	Yes	P
605486	2022-002	-	Yes	P
605487	2022-002	-	Yes	P
605488	2022-002	-	Yes	P
605489	2022-002	-	Yes	P
605490	2022-002	-	Yes	P
605491	2022-002	-	Yes	P
605492	2022-002	-	Yes	P
605493	2022-002	-	Yes	P
605494	2022-002	-	Yes	P
605495	2022-002	-	Yes	P
605496	2022-002	-	Yes	P
605497	2022-002	-	Yes	P

Programs

ALN	Program	Spent	Major	Findings
10.555	National School Lunch Program	$422,639	-	1
10.553	School Breakfast Program	$105,917	-	1
84.425	Education Stabilization Fund	$100,173	Yes	1
84.010	Title I Grants to Local Educational Agencies	$52,241	-	1
84.027	Special Education_grants to States	$32,304	Yes	1
10.559	Summer Food Service Program for Children	$13,046	-	1
84.367	Improving Teacher Quality State Grants	$12,332	-	1
84.424	Student Support and Academic Enrichment Program	$10,000	-	1
84.048	Career and Technical Education -- Basic Grants to States	$8,005	-	1
10.649	Pandemic Ebt Administrative Costs	$614	-	1

Contacts

Name	Title	Type
SDKWA6YDH293	Melissa Atwell	Auditee
5152752894	Murray Stanley	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the 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. Ogden Community School District made no subrecipient payments. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002

Written Policies Criteria: Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance. Cause: The District has had insufficient time to prepare and adopt written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Unifor Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.

Finding 2022-002