FAC Explorer

Audit 356317

FY End
2024-06-30
Total Expended
$806,235
Findings
4
Programs
9
Organization: Westwood Community School District (IA)
Year: 2024 Accepted: 2025-05-15
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560411 2024-002 Material Weakness - ABFL
560412 2024-002 Material Weakness - ABFL
1136853 2024-002 Material Weakness - ABFL
1136854 2024-002 Material Weakness - ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $330,357 Yes 1
10.555 National School Lunch Program $213,334 - 0
84.010 Title I Grants to Local Educational Agencies $75,367 - 0
84.358 Rural Education $49,119 - 0
10.553 School Breakfast Program $46,016 - 0
84.424 Student Support and Academic Enrichment Program $32,500 - 0
84.027 Special Education Grants to States $24,586 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $16,383 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,774 - 0

Contacts

Name Title Type
JJGVMV1FLMU8 Ashlee Worrell Auditee
7124283355 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 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2024-001.