Audit 294861

FY End
2022-06-30
Total Expended
$3.98M
Findings
20
Programs
13
Year: 2022 Accepted: 2024-03-13

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
375780 2022-003 Material Weakness - ABEILN
375781 2022-004 Material Weakness - ABEILN
375782 2022-003 Material Weakness - ABEILN
375783 2022-004 Material Weakness - ABEILN
375784 2022-003 Material Weakness - ABEILN
375785 2022-004 Material Weakness - ABEILN
375786 2022-003 Material Weakness Yes ABFL
375787 2022-003 Material Weakness Yes ABFL
375788 2022-003 Material Weakness Yes ABFL
375789 2022-003 Material Weakness Yes ABFL
952222 2022-003 Material Weakness - ABEILN
952223 2022-004 Material Weakness - ABEILN
952224 2022-003 Material Weakness - ABEILN
952225 2022-004 Material Weakness - ABEILN
952226 2022-003 Material Weakness - ABEILN
952227 2022-004 Material Weakness - ABEILN
952228 2022-003 Material Weakness Yes ABFL
952229 2022-003 Material Weakness Yes ABFL
952230 2022-003 Material Weakness Yes ABFL
952231 2022-003 Material Weakness Yes ABFL

Contacts

Name Title Type
CNFMSTLZKFF7 Lisa Swarts Auditee
6418560601 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Centerville Community School District under programs of the federal government for the year ended June 30, 2022. The information on this Schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only selected portion of the operations of Centerville Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Centerville Community School District.

Finding Details

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 and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the Child Nutrition Program (CNP) ensuring the timeliness and accuracy of reimbursement claims submitted to the Iowa Department of Education. We noted the CNP reports for meals served during the month of May were not submitted until September. See 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 and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the Child Nutrition Program (CNP) ensuring the timeliness and accuracy of reimbursement claims submitted to the Iowa Department of Education. We noted the CNP reports for meals served during the month of May were not submitted until September. See 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 and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the Child Nutrition Program (CNP) ensuring the timeliness and accuracy of reimbursement claims submitted to the Iowa Department of Education. We noted the CNP reports for meals served during the month of May were not submitted until September. See 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 and journal entries. See finding 2022-001.
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 and journal entries. See finding 2022-001.
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 and journal entries. See finding 2022-001.
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 and journal entries. See finding 2022-001.
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 and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the Child Nutrition Program (CNP) ensuring the timeliness and accuracy of reimbursement claims submitted to the Iowa Department of Education. We noted the CNP reports for meals served during the month of May were not submitted until September. See 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 and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the Child Nutrition Program (CNP) ensuring the timeliness and accuracy of reimbursement claims submitted to the Iowa Department of Education. We noted the CNP reports for meals served during the month of May were not submitted until September. See 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 and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the Child Nutrition Program (CNP) ensuring the timeliness and accuracy of reimbursement claims submitted to the Iowa Department of Education. We noted the CNP reports for meals served during the month of May were not submitted until September. See 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 and journal entries. See finding 2022-001.
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 and journal entries. See finding 2022-001.
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 and journal entries. See finding 2022-001.
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 and journal entries. See finding 2022-001.