FAC Explorer

Audit 29430

FY End
2022-06-30
Total Expended
$804,224
Findings
4
Programs
12
Organization: Kingsley-Pierson Community School District (IA)
Year: 2022 Accepted: 2023-08-08
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28706 2022-002 Material Weakness - ABEILN
28707 2022-002 Material Weakness - ABEILN
605148 2022-002 Material Weakness - ABEILN
605149 2022-002 Material Weakness - ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $292,310 Yes 1
84.425 Education Stabilization Fund $187,293 - 0
84.010 Title I Grants to Local Educational Agencies $68,387 - 0
84.358 Rural Education $56,888 - 0
10.553 School Breakfast Program $49,732 Yes 1
32.009 Emergency Connectivity Fund Program $39,215 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.367 Improving Teacher Quality State Grants $9,687 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5,524 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,941 - 0
84.027 Special Education_grants to States $3,420 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
FEGQNLYE17H1 Laurie Schweitzberger Auditee
7123782861 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, receipts, capital assets, wire transfers, computer systems, school lunch 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 federal programs; cash, investments, receipts, capital assets, wire transfers, computer systems, school lunch 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 federal programs; cash, investments, receipts, capital assets, wire transfers, computer systems, school lunch 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 federal programs; cash, investments, receipts, capital assets, wire transfers, computer systems, school lunch program and journal entries. See finding 2022-001.