FAC Explorer

Audit 293238

FY End
2022-06-30
Total Expended
$1.18M
Findings
4
Programs
10
Organization: Woodbury Central Community School District (IA)
Year: 2022 Accepted: 2024-03-04
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372003 2022-002 Material Weakness Yes ABFL
372004 2022-002 Material Weakness Yes ABFL
948445 2022-002 Material Weakness Yes ABFL
948446 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $479,030 Yes 1
10.555 National School Lunch Program $330,437 - 0
84.010 Title I Grants to Local Educational Agencies $91,905 - 0
32.009 Emergency Connectivity Fund Program $59,291 - 0
10.553 School Breakfast Program $51,328 - 0
84.358 Rural Education $44,268 - 0
84.367 Improving Teacher Quality State Grants $14,412 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,186 - 0
84.027 Special Education_grants to States $3,672 - 0

Contacts

Name Title Type
Z72LZ5KMJGF1 Christen Howry Auditee
7128733128 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, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. 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, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. 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, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. 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, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2022-001.