FAC Explorer

Audit 29000

FY End
2022-06-30
Total Expended
$3.08M
Findings
22
Programs
13
Organization: Spencer Community School District (IA)
Year: 2022 Accepted: 2023-03-03
Auditor: Cornwell Frideres Maher & Associates P L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33122 2022-003 Material Weakness Yes ABEILN
33123 2022-003 Material Weakness Yes ABEILN
33124 2022-003 Material Weakness Yes ABEILN
33125 2022-003 Material Weakness Yes ABEILN
33126 2022-003 Material Weakness Yes ABEILN
33127 2022-003 Material Weakness Yes ABFGLMN
33128 2022-003 Material Weakness Yes ABFGLMN
33129 2022-003 Material Weakness Yes ABFGLMN
33130 2022-003 Material Weakness Yes ABEILN
33131 2022-003 Material Weakness Yes ABFGLMN
33132 2022-003 Material Weakness Yes ABFGLMN
609564 2022-003 Material Weakness Yes ABEILN
609565 2022-003 Material Weakness Yes ABEILN
609566 2022-003 Material Weakness Yes ABEILN
609567 2022-003 Material Weakness Yes ABEILN
609568 2022-003 Material Weakness Yes ABEILN
609569 2022-003 Material Weakness Yes ABFGLMN
609570 2022-003 Material Weakness Yes ABFGLMN
609571 2022-003 Material Weakness Yes ABFGLMN
609572 2022-003 Material Weakness Yes ABEILN
609573 2022-003 Material Weakness Yes ABFGLMN
609574 2022-003 Material Weakness Yes ABFGLMN

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $327,145 - 0
10.553 School Breakfast Program $254,696 Yes 1
84.367 Improving Teacher Quality State Grants $61,682 - 0
10.559 Summer Food Service Program for Children $56,037 Yes 1
10.582 Fresh Fruit and Vegetable Program $39,634 Yes 1
84.424 Student Support and Academic Enrichment Program $18,725 - 0
10.555 National School Lunch Program $17,876 Yes 1
84.027 Special Education_grants to States $15,245 - 0
84.048 Career and Technical Education -- Basic Grants to States $12,838 - 0
84.365 English Language Acquisition State Grants $6,221 - 0
93.575 Child Care and Development Block Grant $6,000 - 0
84.425 Education Stabilization Fund $5,889 Yes 1
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
MHA7ZSG5PXK4 Jolynne Eilts Auditee
7122628950 Duaine Fehlhafer 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 RECOGINZED 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 SPENCER 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 SPENCER COMMUNITY SCHOOL DISTRICT, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN FINANCIAL POSITION OR CASH FLOWS OF SPENCER COMMUNITY SCHOOL DISTRICT.

Finding Details

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