FAC Explorer

Audit 344740

FY End
2023-06-30
Total Expended
$1.54M
Findings
2
Programs
12
Organization: Columbus Community School District (IA)
Year: 2023 Accepted: 2025-03-04
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525622 2023-003 Material Weakness Yes ABFL
1102064 2023-003 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $748,985 Yes 1
10.555 National School Lunch Program $382,720 - 0
84.010 Title I Grants to Local Educational Agencies $205,226 - 0
10.553 School Breakfast Program $80,083 - 0
84.027 Special Education Grants to States $37,048 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,603 - 0
10.582 Fresh Fruit and Vegetable Program $17,187 - 0
84.424 Student Support and Academic Enrichment Program $14,243 - 0
10.559 Summer Food Service Program for Children $13,176 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $7,903 - 0
84.011 Migrant Education State Grant Program $6,679 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,389 - 0

Contacts

Name Title Type
EB5AAJYGANF4 Neil Mills Auditee
3197282911 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 2023-003
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2023-001.
Finding 2023-003
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2023-001.