FAC Explorer

Audit 338828

FY End
2023-06-30
Total Expended
$1.69M
Findings
4
Programs
14
Organization: Central Decatur Community School District (IA)
Year: 2023 Accepted: 2025-01-20
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519725 2023-002 Material Weakness Yes ABFL
519726 2023-002 Material Weakness Yes ABFL
1096167 2023-002 Material Weakness Yes ABFL
1096168 2023-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $720,351 Yes 1
10.555 National School Lunch Program $386,756 - 0
84.010 Title I Grants to Local Educational Agencies $226,973 - 0
10.553 School Breakfast Program $109,768 - 0
32.009 Emergency Connectivity Fund Program $40,980 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $32,932 - 0
84.027 Special Education Grants to States $30,948 - 0
10.582 Fresh Fruit and Vegetable Program $23,829 - 0
10.559 Summer Food Service Program for Children $21,355 - 0
10.558 Child and Adult Care Food Program $20,585 - 0
84.358 Rural Education $18,999 - 0
84.424 Student Support and Academic Enrichment Program $14,666 - 0
84.048 Career and Technical Education -- Basic Grants to States $11,472 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,066 - 0

Contacts

Name Title Type
FCZHP45UC427 Becky Broich Auditee
6414464819 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
Segregation of Duties - 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, capital assets, receipts, computer systems and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - 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, capital assets, receipts, computer systems and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - 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, capital assets, receipts, computer systems and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - 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, capital assets, receipts, computer systems and journal entries. See finding 2023-001.