FAC Explorer

Audit 302272

FY End
2022-06-30
Total Expended
$1.67M
Findings
2
Programs
11
Organization: Osage Community School District (IA)
Year: 2022 Accepted: 2024-04-02
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392111 2022-002 Material Weakness Yes ABFL
968553 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $729,822 Yes 1
10.555 National School Lunch Program $612,631 - 0
84.010 Title I Grants to Local Educational Agencies $130,974 - 0
10.553 School Breakfast Program $91,735 - 0
84.367 Improving Teacher Quality State Grants $29,685 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,555 - 0
84.027 Special Education_grants to States $6,250 - 0
10.559 Summer Food Service Program for Children $4,377 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $1,000 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
HS3TZA18N647 Helen Burrington Auditee
6417325381 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2022-001