FAC Explorer

Audit 34903

FY End
2022-06-30
Total Expended
$1.19M
Findings
4
Programs
10
Organization: South O'Brien Community School District (IA)
Year: 2022 Accepted: 2023-09-20
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34204 2022-002 Material Weakness Yes ABFL
34205 2022-002 Material Weakness Yes ABFL
610646 2022-002 Material Weakness Yes ABFL
610647 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $369,358 - 0
84.425 Education Stabilization Fund $290,208 Yes 1
84.010 Title I Grants to Local Educational Agencies $97,968 - 0
10.553 School Breakfast Program $57,962 - 0
84.358 Rural Education $37,407 - 0
84.367 Supporting Effective Instruction State Grants $16,305 - 0
84.424 Student Support and Academic Enrichment Program $9,722 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,239 - 0
84.027 Special Education_grants to States $4,318 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
SGY9TYEH7N44 Aaron Giese Auditee
7129492115 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 2022-002
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, investments, receipts, inventories, wire transfers, payroll, computer systems, journal entries and school lunch program. See finding 2022-001.
Finding 2022-002
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, investments, receipts, inventories, wire transfers, payroll, computer systems, journal entries and school lunch program. See finding 2022-001.
Finding 2022-002
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, investments, receipts, inventories, wire transfers, payroll, computer systems, journal entries and school lunch program. See finding 2022-001.
Finding 2022-002
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, investments, receipts, inventories, wire transfers, payroll, computer systems, journal entries and school lunch program. See finding 2022-001.