Audit 310997

FY End
2023-06-30
Total Expended
$5.53M
Findings
14
Programs
13
Year: 2023 Accepted: 2024-06-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
404236 2023-003 Significant Deficiency - L
404237 2023-003 Significant Deficiency - L
404238 2023-003 Significant Deficiency - L
404239 2023-003 Significant Deficiency - L
404240 2023-003 Significant Deficiency - L
404241 2023-003 Significant Deficiency - L
404242 2023-003 Significant Deficiency - L
980678 2023-003 Significant Deficiency - L
980679 2023-003 Significant Deficiency - L
980680 2023-003 Significant Deficiency - L
980681 2023-003 Significant Deficiency - L
980682 2023-003 Significant Deficiency - L
980683 2023-003 Significant Deficiency - L
980684 2023-003 Significant Deficiency - L

Contacts

Name Title Type
JLCABHB4C6J1 Kevin Baccam Auditee
5159573413 Mia Frommelt Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual or accrual basis of accounting based on the fund type of the program. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Southeast Polk 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 the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: 2 Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual or accrual basis of accounting based on the fund type of the program. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual or accrual basis of accounting based on the fund type of the program. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
Title: 3 Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual or accrual basis of accounting based on the fund type of the program. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.
Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.