FAC Explorer

Audit 339431

FY End
2023-06-30
Total Expended
$894,555
Findings
10
Programs
15
Organization: Lamoni Community School District (IA)
Year: 2023 Accepted: 2025-01-23
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519993 2023-002 Material Weakness Yes ABEILN
519994 2023-002 Material Weakness Yes ABEILN
519995 2023-002 Material Weakness Yes ABEILN
519996 2023-002 Material Weakness Yes ABEILN
519997 2023-002 Material Weakness Yes ABFL
1096435 2023-002 Material Weakness Yes ABEILN
1096436 2023-002 Material Weakness Yes ABEILN
1096437 2023-002 Material Weakness Yes ABEILN
1096438 2023-002 Material Weakness Yes ABEILN
1096439 2023-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $277,356 Yes 1
10.555 National School Lunch Program $184,947 Yes 1
84.010 Title I Grants to Local Educational Agencies $99,466 - 0
32.009 Emergency Connectivity Fund Program $73,192 - 0
93.600 Head Start $68,640 - 0
84.287 Twenty-First Century Community Learning Centers $50,215 - 0
10.553 School Breakfast Program $41,015 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,887 - 0
84.358 Rural Education $17,849 - 0
84.027 Special Education Grants to States $15,535 - 0
84.048 Career and Technical Education -- Basic Grants to States $12,723 - 0
84.424 Student Support and Academic Enrichment Program $12,266 - 0
10.559 Summer Food Service Program for Children $9,093 Yes 1
10.582 Fresh Fruit and Vegetable Program $8,854 Yes 1
93.658 Foster Care Title IV-E $517 - 0

Contacts

Name Title Type
H9HAYUCSS8F7 Stacy Jones Auditee
6417843342 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 internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.
Finding 2023-002
Segregation of Duties - One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2023-001.