FAC Explorer

Audit 30579

FY End
2022-06-30
Total Expended
$954,080
Findings
6
Programs
10
Organization: Durant Community School District (IA)
Year: 2022 Accepted: 2023-03-08
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34978 2022-001 Material Weakness Yes BL
34979 2022-001 Material Weakness Yes BL
34980 2022-001 Material Weakness Yes BL
611420 2022-001 Material Weakness Yes BL
611421 2022-001 Material Weakness Yes BL
611422 2022-001 Material Weakness Yes BL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $421,964 Yes 1
84.425 Education Stabilization Fund $205,249 - 0
84.010 Title I Grants to Local Educational Agencies $112,278 - 0
10.553 School Breakfast Program $82,236 Yes 1
10.559 Summer Food Service Program for Children $25,697 Yes 1
84.027 Special Education_grants to States $24,307 - 0
84.367 Improving Teacher Quality State Grants $10,578 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,083 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
F669LPKMHN4H Lesa Kephart Auditee
5637854432 Kay L Chapman 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: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial information.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial information.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial information.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial information.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial information.
Finding 2022-001
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial information.