FAC Explorer

Audit 320519

FY End
2023-06-30
Total Expended
$781,487
Findings
6
Programs
10
Organization: Dike-New Hartford Community School District (IA)
Year: 2023 Accepted: 2024-09-24
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497914 2023-002 Material Weakness Yes ABEILN
497915 2023-002 Material Weakness Yes ABEILN
497916 2023-002 Material Weakness Yes ABEILN
1074356 2023-002 Material Weakness Yes ABEILN
1074357 2023-002 Material Weakness Yes ABEILN
1074358 2023-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $290,840 - 0
10.555 National School Lunch Program $286,283 Yes 1
84.010 Title I Grants to Local Educational Agencies $69,597 - 0
10.553 School Breakfast Program $38,484 Yes 1
84.027 Special Education_grants to States $37,352 - 0
10.559 Summer Food Service Program for Children $26,816 Yes 1
84.367 Improving Teacher Quality State Grants $12,983 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.185 Local Food for Schools Cooperative Agreement Program $7,980 - 0
10.575 Farm to School Grant Program $1,152 - 0

Contacts

Name Title Type
L9J5NK8YL5X3 Julie Merfeld Auditee
3199892552 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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 deminimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Dike-New Hartford 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 Dike-New Hartford Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Dike-New Hartford Community School District.
Title: Subrecipients 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 deminimis cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2023-002
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 two individuals have control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries and the school lunch program. See finding 2023-001.
Finding 2023-002
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 two individuals have control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries and the school lunch program. See finding 2023-001.
Finding 2023-002
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 two individuals have control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries and the school lunch program. See finding 2023-001.
Finding 2023-002
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 two individuals have control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries and the school lunch program. See finding 2023-001.
Finding 2023-002
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 two individuals have control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries and the school lunch program. See finding 2023-001.
Finding 2023-002
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 two individuals have control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, computer systems, journal entries and the school lunch program. See finding 2023-001.