FAC Explorer

Audit 302398

FY End
2023-06-30
Total Expended
$2.38M
Findings
54
Programs
15
Organization: South Tama County Community School District (IA)
Year: 2023 Accepted: 2024-04-03
Auditor: Kay L Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392170 2023-004 Material Weakness Yes L
392171 2023-004 Material Weakness Yes L
392172 2023-004 Material Weakness Yes L
392173 2023-004 Material Weakness Yes L
392174 2023-004 Material Weakness Yes L
392175 2023-004 Material Weakness Yes L
392176 2023-004 Material Weakness Yes L
392177 2023-004 Material Weakness Yes L
392178 2023-004 Material Weakness Yes L
392179 2023-005 Material Weakness - L
392180 2023-005 Material Weakness - L
392181 2023-005 Material Weakness - L
392182 2023-005 Material Weakness - L
392183 2023-005 Material Weakness - L
392184 2023-005 Material Weakness - L
392185 2023-005 Material Weakness - L
392186 2023-005 Material Weakness - L
392187 2023-005 Material Weakness - L
392188 2023-006 Material Weakness - L
392189 2023-006 Material Weakness - L
392190 2023-006 Material Weakness - L
392191 2023-006 Material Weakness - L
392192 2023-006 Material Weakness - L
392193 2023-006 Material Weakness - L
392194 2023-006 Material Weakness - L
392195 2023-006 Material Weakness - L
392196 2023-006 Material Weakness - L
968612 2023-004 Material Weakness Yes L
968613 2023-004 Material Weakness Yes L
968614 2023-004 Material Weakness Yes L
968615 2023-004 Material Weakness Yes L
968616 2023-004 Material Weakness Yes L
968617 2023-004 Material Weakness Yes L
968618 2023-004 Material Weakness Yes L
968619 2023-004 Material Weakness Yes L
968620 2023-004 Material Weakness Yes L
968621 2023-005 Material Weakness - L
968622 2023-005 Material Weakness - L
968623 2023-005 Material Weakness - L
968624 2023-005 Material Weakness - L
968625 2023-005 Material Weakness - L
968626 2023-005 Material Weakness - L
968627 2023-005 Material Weakness - L
968628 2023-005 Material Weakness - L
968629 2023-005 Material Weakness - L
968630 2023-006 Material Weakness - L
968631 2023-006 Material Weakness - L
968632 2023-006 Material Weakness - L
968633 2023-006 Material Weakness - L
968634 2023-006 Material Weakness - L
968635 2023-006 Material Weakness - L
968636 2023-006 Material Weakness - L
968637 2023-006 Material Weakness - L
968638 2023-006 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $543,805 Yes 3
84.010 Title I Grants to Local Educational Agencies $375,497 - 0
84.041 Impact Aid $144,096 - 0
10.553 School Breakfast Program $119,448 Yes 3
84.367 Improving Teacher Quality State Grants $58,719 - 0
15.130 Indian Education_assistance to Schools $51,343 - 0
10.555 National School Lunch Program $44,981 Yes 3
84.011 Migrant Education_state Grant Program $39,186 - 0
84.027 Special Education_grants to States $39,186 - 0
84.424 Student Support and Academic Enrichment Program $27,463 - 0
84.048 Career and Technical Education -- Basic Grants to States $16,399 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $14,642 - 0
10.172 Local Food Promotion Program $8,000 - 0
10.559 Summer Food Service Program for Children $4,617 Yes 3
10.574 Team Nutrition Grants $750 - 0

Contacts

Name Title Type
RHNCE49VDWJ1 Katie Mathern Auditee
6414844811 Kay Chapman Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of South Tama County 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 South Tama County Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of South Tama County Community School District.
Title: Summary of Significant Accounting Policies 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: Y Rate Explanation: The auditee used the de minimis cost rate. 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.
Title: Indirect Cost Rate 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: Y Rate Explanation: The auditee used the de minimis cost rate. South Tama County Community School District uses a federally negotiated indirect cost rate as allowed under the Uniform Guidance.
Title: Subrecipients 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: Y Rate Explanation: The auditee used the de minimis cost rate. There were no awards passed through to subrecipients by South Tama County Community School District.

Finding Details

Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-004
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-005
The District had several misstatements on the amounts reported on the Cerified Annual Report. See 2023-002
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.
Finding 2023-006
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs. See 2023-0003.