FAC Explorer

Audit 301177

FY End
2023-06-30
Total Expended
$1.14M
Findings
4
Programs
10
Organization: Wayne Community School District (IA)
Year: 2023 Accepted: 2024-03-29
Auditor: Roof Gerdes Erlbacher Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390308 2023-004 Material Weakness Yes P
390309 2023-004 Material Weakness Yes P
966750 2023-004 Material Weakness Yes P
966751 2023-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $453,013 Yes 1
10.555 National School Lunch Program $264,673 - 0
84.010 Title I Grants to Local Educational Agencies $233,384 - 0
10.553 School Breakfast Program $61,569 - 0
84.358 Rural Education $29,065 - 0
84.027 Special Education_grants to States $28,647 - 0
84.367 Improving Teacher Quality State Grants $28,624 - 0
10.559 Summer Food Service Program for Children $14,895 - 0
84.424 Student Support and Academic Enrichment Program $12,585 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,297 - 0

Contacts

Name Title Type
DBJRW255QJ75 Denise Larson Auditee
6418722184 Steve Gerdes 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 certin types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the 10% de minimus indirect cost rate.

Finding Details

Finding 2023-004
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORDKEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-004
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORDKEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-004
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORDKEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Finding 2023-004
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORDKEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001