FAC Explorer

Audit 304025

FY End
2022-06-30
Total Expended
$1.10M
Findings
4
Programs
13
Organization: Lamoni Community School District (IA)
Year: 2022 Accepted: 2024-04-19
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393826 2022-002 Material Weakness Yes ABFL
393827 2022-002 Material Weakness Yes ABFL
970268 2022-002 Material Weakness Yes ABFL
970269 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $273,285 Yes 1
10.555 National School Lunch Program $239,029 - 0
84.010 Title I Grants to Local Educational Agencies $133,571 - 0
10.553 School Breakfast Program $62,221 - 0
84.048 Career and Technical Education -- Basic Grants to States $32,585 - 0
84.287 Twenty-First Century Community Learning Centers $25,335 - 0
93.600 Head Start $25,068 - 0
84.367 Improving Teacher Quality State Grants $22,722 - 0
84.358 Rural Education $17,602 - 0
10.582 Fresh Fruit and Vegetable Program $8,289 - 0
84.424 Student Support and Academic Enrichment Program $7,734 - 0
84.027 Special Education_grants to States $2,381 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
H9HAYUCSS8F7 Stacy Jones Auditee
6417843342 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 internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries.
Finding 2022-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries.
Finding 2022-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries.
Finding 2022-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries.