FAC Explorer

Audit 317885

FY End
2022-06-30
Total Expended
$911,175
Findings
4
Programs
8
Organization: East Marshall Community School District (IA)
Year: 2022 Accepted: 2024-08-26
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485092 2022-002 Material Weakness Yes ABEILN
485093 2022-002 Material Weakness Yes ABEILN
1061534 2022-002 Material Weakness Yes ABEILN
1061535 2022-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $509,939 Yes 1
84.010 Title I Grants to Local Educational Agencies $94,837 - 0
10.553 School Breakfast Program $75,679 Yes 1
84.425 Education Stabilization Fund $54,902 - 0
84.367 Improving Teacher Quality State Grants $14,750 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,438 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $4,505 - 0

Contacts

Name Title Type
Q6C6BTKZM2E7 Allison Frost Auditee
6414987481 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 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, capital assets, receipts, inventories, journal entries and payroll. 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, capital assets, receipts, inventories, journal entries and payroll. 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, capital assets, receipts, inventories, journal entries and payroll. 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, capital assets, receipts, inventories, journal entries and payroll. See finding 2022-001.