FAC Explorer

Audit 340517

FY End
2023-06-30
Total Expended
$830,731
Findings
4
Programs
9
Organization: East Marshall Community School District (IA)
Year: 2023 Accepted: 2025-01-30
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520754 2023-002 Material Weakness Yes ABEILN
520755 2023-002 Material Weakness Yes ABEILN
1097196 2023-002 Material Weakness Yes ABEILN
1097197 2023-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $300,453 Yes 1
84.425 Education Stabilization Fund $193,330 - 0
84.010 Title I Grants to Local Educational Agencies $90,311 - 0
81.041 State Energy Program $82,610 - 0
10.553 School Breakfast Program $40,870 Yes 1
84.027 Special Education Grants to States $27,694 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $15,942 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $7,997 - 0

Contacts

Name Title Type
Q6C6BTKZM2E7 Allison Frost Auditee
6414982035 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 federal programs; cash, investments, capital assets, receipts, inventories, journal entries and payroll. 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 federal programs; cash, investments, capital assets, receipts, inventories, journal entries and payroll. 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 federal programs; cash, investments, capital assets, receipts, inventories, journal entries and payroll. 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 federal programs; cash, investments, capital assets, receipts, inventories, journal entries and payroll. See finding 2023-001.