FAC Explorer

Audit 298501

FY End
2023-06-30
Total Expended
$89.30M
Findings
12
Programs
24
Organization: Des Moines Independent Community School District (IA)
Year: 2023 Accepted: 2024-03-27
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386110 2023-002 Significant Deficiency - L
386111 2023-002 Significant Deficiency - L
386112 2023-002 Significant Deficiency - L
386113 2023-002 Significant Deficiency - L
386114 2023-002 Significant Deficiency - L
386115 2023-002 Significant Deficiency - L
962552 2023-002 Significant Deficiency - L
962553 2023-002 Significant Deficiency - L
962554 2023-002 Significant Deficiency - L
962555 2023-002 Significant Deficiency - L
962556 2023-002 Significant Deficiency - L
962557 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $5.90M - 0
10.553 School Breakfast Program $5.47M Yes 1
93.600 Head Start $2.77M Yes 0
84.027 Special Education_grants to States $1.74M - 0
10.555 National School Lunch Program $1.63M Yes 1
84.367 Improving Teacher Quality State Grants $1.54M - 0
84.365 English Language Acquisition State Grants $1.39M - 0
84.287 Twenty-First Century Community Learning Centers $1.28M - 0
93.575 Child Care and Development Block Grant $1.06M - 0
10.582 Fresh Fruit and Vegetable Program $729,508 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $711,627 - 0
84.215 Fund for the Improvement of Education $466,036 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $384,565 - 0
84.424 Student Support and Academic Enrichment Program $361,372 - 0
10.559 Summer Food Service Program for Children $272,818 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $198,845 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $142,320 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $110,134 - 0
84.425 Education Stabilization Fund $46,664 Yes 0
84.196 Education for Homeless Children and Youth $40,221 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $21,254 - 0
84.010 Title I Grants to Local Educational Agencies $20,311 - 0
10.170 Specialty Crop Block Grant Program-Farm Bill $18,674 - 0
12.900 Language Grant Program $5,394 - 0

Contacts

Name Title Type
PDY2D96MN4R9 Erica Armstrong Auditee
5152427750 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District instead uses a negotiated rate published by the State of Iowa. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Des Moines Independent Community School District (the District) under programs of the federal government for the year ended June 30, 2023. The information in 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 a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: Note 2: Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District instead uses a negotiated rate published by the State of Iowa. Expenditures reported on the Schedule are reported on the 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.
Title: Note 3: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District instead uses a negotiated rate published by the State of Iowa. The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District instead uses a negotiated rate published by the State of Iowa.
Title: Note 4: Noncash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District instead uses a negotiated rate published by the State of Iowa. The schedule includes federal awards in the form of noncash assistance (commodities) received during the year in the amount of $1,626,548 related to USDA Commodities grants provided by the U.S. Department of Agriculture and passed through the Iowa Department of Education.

Finding Details

Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-002
Finding 2023‐002 – Reporting - Significant Deficiency U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559 Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557 Federal Award Year: 2023 Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission. Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission. Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided. Questioned Costs: None. Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission. Views of Responsible Officials: Management agrees with this finding.