FAC Explorer

Audit 355865

FY End
2024-06-30
Total Expended
$1.03M
Findings
8
Programs
15
Organization: Union Community School District (IA)
Year: 2024 Accepted: 2025-05-08
Auditor: Terpstra Hoke and Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559935 2024-002 Material Weakness Yes AB
559936 2024-002 Material Weakness Yes AB
559937 2024-002 Material Weakness Yes AB
559938 2024-002 Material Weakness Yes AB
1136377 2024-002 Material Weakness Yes AB
1136378 2024-002 Material Weakness Yes AB
1136379 2024-002 Material Weakness Yes AB
1136380 2024-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $256,569 - 0
97.067 Homeland Security Grant Program $144,262 Yes 1
84.010 Title I Grants to Local Educational Agencies $114,624 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $49,798 - 0
84.027 Special Education Grants to States $43,653 - 0
10.553 School Breakfast Program $35,078 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,684 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,711 - 0
84.424 Student Support and Academic Enrichment Program $11,298 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,473 - 0
10.185 Local Food for Schools Cooperative Agreement Program $7,477 - 0
10.727 Inflation Reduction Act Urban & Community Forestry Program $4,805 - 0
84.425 Education Stabilization Fund $1,983 Yes 1
10.556 Special Milk Program for Children $1,050 - 0
10.574 Team Nutrition Grants $1,000 - 0

Contacts

Name Title Type
PMFSCH6RGNV8 Kim Lubbert Auditee
3193422674 Dee Hoke 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: Union Community School District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Union 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 a selected portion of the operations of Union Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Union Community School District.
Title: Summary of Significant Accounting Policies 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: Union Community School District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 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.
Title: Indirect Cost Rate 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: Union Community School District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Union Community School District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.
Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.
Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.
Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.
Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.
Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.
Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.
Finding 2024-002
Segregation of Duties – 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 of the District relating to major federal programs: cash, receipts, disbursements, financial reporting, and journal entries. See finding 2024-001.