FAC Explorer

Audit 289451

FY End
2022-06-30
Total Expended
$1.40M
Findings
4
Programs
13
Organization: East Union Community School District (IA)
Year: 2022 Accepted: 2024-02-08
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366596 2022-003 Material Weakness Yes ABFL
366597 2022-003 Material Weakness Yes ABFL
943038 2022-003 Material Weakness Yes ABFL
943039 2022-003 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $327,660 Yes 1
10.555 National School Lunch Program $304,170 - 0
10.553 School Breakfast Program $158,447 - 0
84.010 Title I Grants to Local Educational Agencies $123,059 - 0
93.575 Child Care and Development Block Grant $75,600 - 0
84.358 Rural Education $32,719 - 0
84.048 Career and Technical Education -- Basic Grants to States $28,764 - 0
10.559 Summer Food Service Program for Children $21,389 - 0
84.367 Improving Teacher Quality State Grants $18,443 - 0
10.558 Child and Adult Care Food Program $11,749 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $4,024 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
L3RJASMMN749 Rhiannon Tessum Auditee
6413475215 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 2022-003
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 major federal programs; cash, investments, receipts, journal entries and the school nutrition program. See finding 2022-001.
Finding 2022-003
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 major federal programs; cash, investments, receipts, journal entries and the school nutrition program. See finding 2022-001.
Finding 2022-003
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 major federal programs; cash, investments, receipts, journal entries and the school nutrition program. See finding 2022-001.
Finding 2022-003
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 major federal programs; cash, investments, receipts, journal entries and the school nutrition program. See finding 2022-001.