FAC Explorer

Audit 291081

FY End
2022-06-30
Total Expended
$856,782
Findings
4
Programs
9
Organization: Earlham Community School District (IA)
Year: 2022 Accepted: 2024-02-19
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369676 2022-003 Material Weakness - ABEILN
369677 2022-003 Material Weakness - ABEILN
946118 2022-003 Material Weakness - ABEILN
946119 2022-003 Material Weakness - ABEILN

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $328,784 - 0
10.555 National School Lunch Program $325,952 Yes 1
84.010 Title I Grants to Local Educational Agencies $53,334 - 0
10.553 School Breakfast Program $50,635 Yes 1
84.358 Rural Education $42,317 - 0
84.367 Improving Teacher Quality State Grants $10,513 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,399 - 0
84.027 Special Education_grants to States $4,053 - 0

Contacts

Name Title Type
DKSNKKFE7QF5 Jodi Stroud Auditee
5157582235 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Earlham Community School District did not elect to use a federally negotiated indirect cost rate as allowed under the Uniform Guidance.

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 federal programs; cash, investments, payroll, transfers, financial reporting, and computer systems. 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 federal programs; cash, investments, payroll, transfers, financial reporting, and computer systems. 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 federal programs; cash, investments, payroll, transfers, financial reporting, and computer systems. 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 federal programs; cash, investments, payroll, transfers, financial reporting, and computer systems. See finding 2022-001.