FAC Explorer

Audit 356530

FY End
2024-06-30
Total Expended
$1.53M
Findings
4
Programs
12
Organization: Clarinda Community School District (IA)
Year: 2024 Accepted: 2025-05-19
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560621 2024-002 Material Weakness Yes ABL
560622 2024-002 Material Weakness Yes ABFL
1137063 2024-002 Material Weakness Yes ABL
1137064 2024-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $548,690 Yes 1
84.010 Title I Grants to Local Educational Agencies $261,962 Yes 1
10.553 School Breakfast Program $84,421 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 - 0
84.027 Special Education Grants to States $49,054 - 0
93.600 Head Start $36,450 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $34,972 - 0
10.555 National School Lunch Program $24,304 - 0
84.424 Student Support and Academic Enrichment Program $14,675 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,622 - 0
10.574 Team Nutrition Grants $997 - 0
10.169 Specialty Crop Block Grant Program $994 - 0

Contacts

Name Title Type
ZMNULFR9TLZ1 Nancy McKinnon Auditee
7125425165 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; disbursements and accounting systems. 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; disbursements and accounting systems. 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; disbursements and accounting systems. 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; disbursements and accounting systems. See finding 2024-001.