FAC Explorer

Audit 296093

FY End
2022-06-30
Total Expended
$946,497
Findings
4
Programs
10
Organization: Belle Plaine Community School District (IA)
Year: 2022 Accepted: 2024-03-20
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
382382 2022-002 Material Weakness Yes ABFL
382383 2022-002 Material Weakness Yes ABFL
958824 2022-002 Material Weakness Yes ABFL
958825 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $370,143 - 0
10.555 National School Lunch Program $322,550 Yes 1
10.553 School Breakfast Program $91,630 Yes 1
84.010 Title I Grants to Local Educational Agencies $66,855 - 0
84.358 Rural Education $33,707 - 0
84.367 Improving Teacher Quality State Grants $13,460 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $11,702 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $3,451 - 0
84.048 Career and Technical Education -- Basic Grants to States $630 - 0

Contacts

Name Title Type
NCMMXMM1KW34 Stacey Kolars Auditee
3194443611 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, investments, receipts, disbursements, payroll, financial reporting, manual journal entries and the school lunch program. 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, investments, receipts, disbursements, payroll, financial reporting, manual journal entries and the school lunch program. 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, investments, receipts, disbursements, payroll, financial reporting, manual journal entries and the school lunch program. 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, investments, receipts, disbursements, payroll, financial reporting, manual journal entries and the school lunch program. See finding 2022-001.