FAC Explorer

Audit 312180

FY End
2022-06-30
Total Expended
$936,484
Findings
4
Programs
10
Organization: River Valley Community School District (IA)
Year: 2022 Accepted: 2023-02-20
Auditor: Kay L Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
418232 2022-002 Material Weakness - BL
418233 2022-002 Material Weakness - BL
994674 2022-002 Material Weakness - BL
994675 2022-002 Material Weakness - BL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $453,153 Yes 2
10.555 National School Lunch Program $249,867 - 0
84.010 Title I Grants to Local Educational Agencies $76,268 - 0
84.358 Rural Education $67,199 - 0
10.553 School Breakfast Program $44,412 - 0
84.027 Special Education_grants to States $19,034 - 0
84.367 Improving Teacher Quality State Grants $12,530 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,380 - 0
10.649 Pandemic Ebt Administrative Costs $641 - 0

Contacts

Name Title Type
E23MS8JRSEA1 Tish Evans Auditee
7123724656 Kay 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 2022-002
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS FOR REVENUES AND EXPENDITURES, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.
Finding 2022-002
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS FOR REVENUES AND EXPENDITURES, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.
Finding 2022-002
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS FOR REVENUES AND EXPENDITURES, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.
Finding 2022-002
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS FOR REVENUES AND EXPENDITURES, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.