FAC Explorer

Audit 355241

FY End
2024-06-30
Total Expended
$1.05M
Findings
8
Programs
13
Organization: Audubon Community School District (IA)
Year: 2024 Accepted: 2025-05-01
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558996 2024-002 Material Weakness - ABFL
558997 2024-002 Material Weakness Yes ABEILN
558998 2024-002 Material Weakness Yes ABEILN
558999 2024-002 Material Weakness Yes ABEILN
1135438 2024-002 Material Weakness - ABFL
1135439 2024-002 Material Weakness Yes ABEILN
1135440 2024-002 Material Weakness Yes ABEILN
1135441 2024-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
66.045 Clean School Bus Program $395,000 Yes 1
10.555 National School Lunch Program $215,537 Yes 1
84.010 Title I Grants to Local Educational Agencies $94,050 - 0
84.287 Twenty-First Century Community Learning Centers $70,744 - 0
10.553 School Breakfast Program $50,611 Yes 1
84.358 Rural Education $42,155 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,748 - 0
84.027 Special Education Grants to States $23,907 - 0
84.425 Education Stabilization Fund $19,686 - 0
10.559 Summer Food Service Program for Children $14,961 Yes 1
32.009 Emergency Connectivity Fund Program $11,760 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.185 Local Food for Schools Cooperative Agreement Program $4,329 - 0

Contacts

Name Title Type
Y4CCWGGPCLU1 Carla Christensen Auditee
7125632607 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Audubon Community School 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 selected portion of the operations of Audubon Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Audubon Community School District.
Title: Subrecipients 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. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.
Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.
Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.
Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.
Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.
Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.
Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.
Finding 2024-002
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, inventories, receipts, disbursements, transfers, computers systems, financial reporting, journal entries and school nutrition program. See finding 2024-001.