Audit 326704

FY End
2023-06-30
Total Expended
$1.11M
Findings
14
Programs
12
Organization: Agwsr Community School District (IA)
Year: 2023 Accepted: 2024-10-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
504207 2023-003 Material Weakness Yes ABEILN
504208 2023-003 Material Weakness Yes ABEILN
504209 2023-003 Material Weakness Yes ABEILN
504210 2023-003 Material Weakness Yes ABFL
504211 2023-003 Material Weakness Yes ABFL
504212 2023-003 Material Weakness Yes ABFL
504213 2023-003 Material Weakness Yes ABFL
1080649 2023-003 Material Weakness Yes ABEILN
1080650 2023-003 Material Weakness Yes ABEILN
1080651 2023-003 Material Weakness Yes ABEILN
1080652 2023-003 Material Weakness Yes ABFL
1080653 2023-003 Material Weakness Yes ABFL
1080654 2023-003 Material Weakness Yes ABFL
1080655 2023-003 Material Weakness Yes ABFL

Contacts

Name Title Type
RMPLMMCZ2SS1 Deb Barker Auditee
6418478006 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

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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.
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, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2023-001.