FAC Explorer

Audit 292613

FY End
2022-06-30
Total Expended
$2.04M
Findings
4
Programs
12
Organization: Chariton Community School District (IA)
Year: 2022 Accepted: 2024-02-28
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370988 2022-002 Material Weakness Yes ABEILN
370989 2022-002 Material Weakness Yes ABEILN
947430 2022-002 Material Weakness Yes ABEILN
947431 2022-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $723,136 Yes 1
84.010 Title I Grants to Local Educational Agencies $278,523 - 0
10.553 School Breakfast Program $175,378 Yes 1
84.027 Special Education_grants to States $61,761 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $42,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $33,623 - 0
84.367 Improving Teacher Quality State Grants $30,335 - 0
84.425 Education Stabilization Fund $9,807 - 0
84.424 Student Support and Academic Enrichment Program $9,757 - 0
84.405 Teacher Quality Partnerships, Recover Act $9,528 - 0
84.358 Rural Education $4,999 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
YDAERGBDHVN7 April Hughes Auditee
6417745967 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 major federal programs: cash, disbursements, journal entries and financial reporting. See finding 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 major federal programs: cash, disbursements, journal entries and financial reporting. See finding 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 major federal programs: cash, disbursements, journal entries and financial reporting. See finding 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 major federal programs: cash, disbursements, journal entries and financial reporting. See finding 2022-001.