FAC Explorer

Audit 301893

FY End
2023-06-30
Total Expended
$913,342
Findings
20
Programs
10
Organization: Nodaway Valley Community School District (IA)
Year: 2023 Accepted: 2024-04-01
Auditor: Schnurr & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391325 2023-002 - - P
391326 2023-002 - - P
391327 2023-002 - - P
391328 2023-002 - - P
391329 2023-002 - - P
391330 2023-002 - - P
391331 2023-002 - - P
391332 2023-002 - - P
391333 2023-002 - - P
391334 2023-002 - - P
967767 2023-002 - - P
967768 2023-002 - - P
967769 2023-002 - - P
967770 2023-002 - - P
967771 2023-002 - - P
967772 2023-002 - - P
967773 2023-002 - - P
967774 2023-002 - - P
967775 2023-002 - - P
967776 2023-002 - - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $347,685 Yes 1
10.555 National School Lunch Program $292,051 - 1
84.010 Title I Grants to Local Educational Agencies $114,239 - 1
10.553 School Breakfast Program $68,163 - 1
84.027 Special Education_grants to States $47,456 Yes 1
84.367 Improving Teacher Quality State Grants $20,786 - 1
84.424 Student Support and Academic Enrichment Program $10,000 - 1
84.048 Career and Technical Education -- Basic Grants to States $8,657 - 1
10.185 Local Food for Schools Cooperative Agreement Program $4,175 - 1
10.559 Summer Food Service Program for Children $130 - 1

Contacts

Name Title Type
K2JUUKGT4NN7 Amanda Summers Auditee
6417436127 Murray Stanley Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Nodaway Valley Community School 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 Nodaway Valley Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Nodaway Valley Community School District. Summary of Significant Accounting Policies – Expenditures reported in the Schedule are reported on the 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. Nodaway Valley Community School District made no subrecipient payments. De Minimis Rate Used: N Rate Explanation: Nodaway Valley Community School District has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.
Finding 2023-002
Uniform Guidance requires Districts to have documented written policies and procedures for Federal program compliance requirement areas. The District does not have written policies and procedures as required by Uniform Guidance. The District has been subject to Uniform Guidance in prior years and was made aware of the requirement to have written policies and procedures by Uniform Guidance.Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance.