FAC Explorer

Audit 356392

FY End
2024-06-30
Total Expended
$1.01M
Findings
4
Programs
11
Organization: Clear Lake Community School District (IA)
Year: 2024 Accepted: 2025-05-15
Auditor: Nolte Cornman and Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560491 2024-002 Material Weakness - ABEILN
560492 2024-002 Material Weakness - ABEILN
1136933 2024-002 Material Weakness - ABEILN
1136934 2024-002 Material Weakness - ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $420,404 Yes 1
84.010 Title I Grants to Local Educational Agencies $176,722 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $150,000 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $60,039 - 0
84.027 Special Education Grants to States $55,580 - 0
10.553 School Breakfast Program $51,488 Yes 1
84.425 Education Stabilization Fund $32,561 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $24,839 - 0
10.185 Local Food for Schools Cooperative Agreement Program $16,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $11,816 - 0
84.424 Student Support and Academic Enrichment Program $11,298 - 0

Contacts

Name Title Type
K254NR3S5NA8 Alyssa Pfeffer Auditee
6413572181 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, investments and disbursements. 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 and disbursements. 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 and disbursements. 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 and disbursements. See finding 2024-001.