FAC Explorer

Audit 292191

FY End
2022-06-30
Total Expended
$962,405
Findings
6
Programs
10
Organization: North Butler Community School District (IA)
Year: 2022 Accepted: 2024-02-26
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370524 2022-002 Material Weakness - ABEILN
370525 2022-002 Material Weakness - ABEILN
370526 2022-002 Material Weakness - ABEILN
946966 2022-002 Material Weakness - ABEILN
946967 2022-002 Material Weakness - ABEILN
946968 2022-002 Material Weakness - ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $339,101 Yes 1
84.425 Education Stabilization Fund $152,487 - 0
84.010 Title I Grants to Local Educational Agencies $111,995 - 0
10.553 School Breakfast Program $54,525 Yes 1
84.358 Rural Education $40,462 - 0
10.559 Summer Food Service Program for Children $29,692 Yes 1
84.367 Improving Teacher Quality State Grants $16,082 - 0
84.048 Career and Technical Education -- Basic Grants to States $12,103 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $3,907 - 0

Contacts

Name Title Type
ML1XLMWNRMG8 Shellee Bartlett Auditee
3192672205 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 2022-002
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, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.
Finding 2022-002
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, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.
Finding 2022-002
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, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.
Finding 2022-002
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, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.
Finding 2022-002
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, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.
Finding 2022-002
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, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.