FAC Explorer

Audit 331381

FY End
2023-06-30
Total Expended
$1.72M
Findings
4
Programs
10
Organization: Albia Community School District (IA)
Year: 2023 Accepted: 2024-12-09
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513528 2023-002 Material Weakness Yes ABFL
513529 2023-002 Material Weakness Yes ABFL
1089970 2023-002 Material Weakness Yes ABFL
1089971 2023-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $334,079 - 0
84.010 Title I Grants to Local Educational Agencies $233,447 - 0
10.553 School Breakfast Program $77,136 - 0
84.027 Special Education Grants to States $51,487 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $40,640 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,994 - 0
84.424 Student Support and Academic Enrichment Program $13,181 - 0
84.425 Education Stabilization Fund $10,436 Yes 1
10.556 Special Milk Program for Children $2,691 - 0
10.559 Summer Food Service Program for Children $1,371 - 0

Contacts

Name Title Type
D5BDT9PLXYK6 Melissa Bauer Auditee
6419322161 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 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 one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, capital assets and financial reporting. 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 one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, capital assets and financial reporting. 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 one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, capital assets and financial reporting. 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 one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, capital assets and financial reporting. See finding 2023-001