FAC Explorer

Audit 290064

FY End
2023-06-30
Total Expended
$7.32M
Findings
22
Programs
17
Organization: Storm Lake Community School District (IA)
Year: 2023 Accepted: 2024-02-12
Auditor: Cornwell Frideres Maher & Associates P L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366902 2023-003 Material Weakness Yes ABEILN
366903 2023-003 Material Weakness Yes ABEILN
366904 2023-003 Material Weakness Yes ABEILN
366905 2023-003 Material Weakness Yes ABEILN
366906 2023-003 Material Weakness Yes ABEILN
366907 2023-003 Material Weakness Yes ABEGLMN
366908 2023-003 Material Weakness Yes ABFGLMN
366909 2023-003 Material Weakness Yes ABFGLMN
366910 2023-003 Material Weakness Yes ABFGLMN
366911 2023-003 Material Weakness Yes ABFGLMN
366912 2023-003 Material Weakness Yes ABFGLMN
943344 2023-003 Material Weakness Yes ABEILN
943345 2023-003 Material Weakness Yes ABEILN
943346 2023-003 Material Weakness Yes ABEILN
943347 2023-003 Material Weakness Yes ABEILN
943348 2023-003 Material Weakness Yes ABEILN
943349 2023-003 Material Weakness Yes ABEGLMN
943350 2023-003 Material Weakness Yes ABFGLMN
943351 2023-003 Material Weakness Yes ABFGLMN
943352 2023-003 Material Weakness Yes ABFGLMN
943353 2023-003 Material Weakness Yes ABFGLMN
943354 2023-003 Material Weakness Yes ABFGLMN

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $780,345 Yes 1
84.011 Migrant Education_state Grant Program $371,167 - 0
10.553 School Breakfast Program $312,250 Yes 1
84.287 Twenty-First Century Community Learning Centers $261,100 - 0
32.009 Emergency Connectivity Fund Program $179,200 - 0
84.027 Special Education_grants to States $142,429 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $95,525 - 0
10.555 National School Lunch Program $91,906 Yes 1
10.582 Fresh Fruit and Vegetable Program $66,250 Yes 1
84.367 Improving Teacher Quality State Grants $63,372 - 0
84.365 English Language Acquisition State Grants $52,585 - 0
10.559 Summer Food Service Program for Children $46,408 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $22,531 - 0
84.424 Student Support and Academic Enrichment Program $19,950 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $16,837 - 0
84.425 Education Stabilization Fund $8,141 - 0
93.658 Foster Care_title IV-E $1,585 - 0

Contacts

Name Title Type
LDVNJCNPHL29 Trudy Pedersen Auditee
7127328060 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 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 Storm Lake Community School District under programs of the federal government for the year ended June 30, 2023. 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 Storm Lake Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Storm Lake Community School District.

Finding Details

Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-003
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001