Audit 328840

FY End

2022-06-30

Total Expended

$1.20M

Findings

Programs

Organization: West Hancock Community School District (IA)

Year: 2022 Accepted: 2024-11-19

Auditor: Cornwell Frideres Maher & Associates P L C

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
508290	2022-001	Material Weakness	Yes	ABFGLMN
508291	2022-001	Material Weakness	Yes	ABFGLMN
508292	2022-001	Material Weakness	Yes	ABL
1084732	2022-001	Material Weakness	Yes	ABFGLMN
1084733	2022-001	Material Weakness	Yes	ABFGLMN
1084734	2022-001	Material Weakness	Yes	ABL

Programs

ALN	Program	Spent	Major	Findings
84.425	Education Stabilization Fund	$383,014	Yes	1
93.276	Drug-Free Communities Support Program Grants	$141,186	Yes	1
84.010	Title I Grants to Local Educational Agencies	$70,823	-	0
10.553	School Breakfast Program	$54,271	-	0
84.358	Rural Education	$41,481	-	0
84.027	Special Education Grants to States	$30,381	-	0
84.367	Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)	$15,850	-	0
10.555	National School Lunch Program	$10,482	-	0
84.424	Student Support and Academic Enrichment Program	$10,000	-	0
84.048	Career and Technical Education -- Basic Grants to States	$4,508	-	0
10.649	Pandemic Ebt Administrative Costs	$614	-	0

Contacts

Name	Title	Type
D2NMWAFNE3K3	Jerilyn Maher	Auditee
5155700594	Jerilyn Maher	Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: FEDERAL EXPENDITURES ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: THE DISTRICT DID NOT USE THE DI MINIMUS RATE THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF WEST HANCOCK 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). BECASUE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF CLARION GOLDFIELD DOWS COMMUNITY SCHOOL DISTRICT, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN FINANCIAL POSITION OR CASH FLOWS OF CLARION GOLDFIELD DOWS COMMUNITY SCHOOL DISTRICT.