FAC Explorer

Audit 304144

FY End
2022-06-30
Total Expended
$1.34M
Findings
6
Programs
10
Organization: Odebolt Arther Battle Greek Ida Grove Community School District (IA)
Year: 2022 Accepted: 2024-04-22
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393961 2022-002 Material Weakness Yes ABEILN
393962 2022-002 Material Weakness Yes ABEILN
393963 2022-002 Material Weakness Yes ABEILN
970403 2022-002 Material Weakness Yes ABEILN
970404 2022-002 Material Weakness Yes ABEILN
970405 2022-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $597,930 Yes 1
84.425 Education Stabilization Fund $281,172 - 0
84.010 Title I Grants to Local Educational Agencies $178,720 - 0
10.553 School Breakfast Program $126,663 Yes 1
84.367 Improving Teacher Quality State Grants $23,855 - 0
84.424 Student Support and Academic Enrichment Program $12,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,527 - 0
10.559 Summer Food Service Program for Children $7,438 Yes 1
84.027 Special Education_grants to States $7,153 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
D84UDFU9R9K4 Julia Mogensen Auditee
7123642255 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 allowed 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 federal programs; cash, investments, receipts, wire transfers, payroll, computer systems, financial reporting, school lunch 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 federal programs; cash, investments, receipts, wire transfers, payroll, computer systems, financial reporting, school lunch 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 federal programs; cash, investments, receipts, wire transfers, payroll, computer systems, financial reporting, school lunch 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 federal programs; cash, investments, receipts, wire transfers, payroll, computer systems, financial reporting, school lunch 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 federal programs; cash, investments, receipts, wire transfers, payroll, computer systems, financial reporting, school lunch 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 federal programs; cash, investments, receipts, wire transfers, payroll, computer systems, financial reporting, school lunch program and journal entries. See finding 2022-001.