FAC Explorer

Audit 340829

FY End
2024-06-30
Total Expended
$31.61M
Findings
2
Programs
18
Organization: Cedar Rapids Community School District (IA)
Year: 2024 Accepted: 2025-01-31
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520945 2024-001 - - N
1097387 2024-001 - - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $6.42M Yes 1
10.553 School Breakfast Program $2.26M - 0
84.165 Magnet Schools Assistance $2.18M Yes 0
84.027 Special Education Grants to States $846,065 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $622,097 - 0
10.555 National School Lunch Program $327,826 - 0
84.287 Twenty-First Century Community Learning Centers $272,000 - 0
10.559 Summer Food Service Program for Children $245,151 - 0
84.048 Career and Technical Education -- Basic Grants to States $243,495 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $200,848 - 0
84.425 Covid-19 Education Stabilization Fund $185,274 - 0
10.582 Fresh Fruit and Vegetable Program $185,004 - 0
84.365 English Language Acquisition State Grants $148,837 - 0
84.424 Student Support and Academic Enrichment Program $137,357 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $88,463 - 0
10.558 Child and Adult Care Food Program $51,874 - 0
84.196 Education for Homeless Children and Youth $46,747 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $7,925 - 0

Contacts

Name Title Type
ES3PHN2T9825 Karla Hogan Auditee
3195583054 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Cedar Rapids Community School District (the District) under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the 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 to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001 – Special Tests U.S. Department of Education Title I Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Pass Through Entity: Iowa Department of Education Pass-through Entity Identifying Numbers: 4501, 4507, 4508 Federal Award Year 2024 Criteria: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transferred out, the District must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain written documentation to support the removal of students from the cohort during fiscal year 2024. Cause: The District maintained internal documentation, but was not aware of the requirement to maintain official written confirmation for students who transferred out of the District. Effect or potential effect: Noncompliance with federal regulations. Repeat findings may cause concerns and may impact future funding. Questioned Costs: None Context: Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students. Identification as a repeat finding, if applicable: This is not a repeat finding.   Recommendation: We recommend that management of the District ensure that adequate documentation is maintained in order to comply with this requirement. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-001
Finding 2024-001 – Special Tests U.S. Department of Education Title I Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Pass Through Entity: Iowa Department of Education Pass-through Entity Identifying Numbers: 4501, 4507, 4508 Federal Award Year 2024 Criteria: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transferred out, the District must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain written documentation to support the removal of students from the cohort during fiscal year 2024. Cause: The District maintained internal documentation, but was not aware of the requirement to maintain official written confirmation for students who transferred out of the District. Effect or potential effect: Noncompliance with federal regulations. Repeat findings may cause concerns and may impact future funding. Questioned Costs: None Context: Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students. Identification as a repeat finding, if applicable: This is not a repeat finding.   Recommendation: We recommend that management of the District ensure that adequate documentation is maintained in order to comply with this requirement. Views of Responsible Officials: Management agrees with the finding.