FAC Explorer

Audit 343524

FY End
2023-06-30
Total Expended
$878,896
Findings
4
Programs
9
Organization: Lenox Community School District (IA)
Year: 2023 Accepted: 2025-02-24
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524333 2023-002 Material Weakness Yes ABFL
524334 2023-002 Material Weakness Yes ABFL
1100775 2023-002 Material Weakness Yes ABFL
1100776 2023-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $254,013 - 0
84.010 Title I Grants to Local Educational Agencies $101,339 - 0
10.553 School Breakfast Program $42,561 - 0
84.358 Rural Education $40,432 - 0
84.027 Special Education Grants to States $22,102 - 0
84.048 Career and Technical Education -- Basic Grants to States $11,980 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $10,874 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.425 Education Stabilization Fund $3,925 Yes 1

Contacts

Name Title Type
DGHPZSD4NL29 Melissa Douglas Auditee
6413332244 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: Lenox Community School District did not elect to use a federally negotiated indirect cost rate as allowed under the Uniform Guidance.

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, inventories, receipts, disbursements, payroll, wire transfers, transfers, computer systems and manual journal entries. 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, inventories, receipts, disbursements, payroll, wire transfers, transfers, computer systems and manual journal entries. 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, inventories, receipts, disbursements, payroll, wire transfers, transfers, computer systems and manual journal entries. 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, inventories, receipts, disbursements, payroll, wire transfers, transfers, computer systems and manual journal entries. See finding 2023 001.